Omri Marian

Professor of Law
Omri Marian


International taxation, comparative taxation, taxation of financial instruments


Omri Marian is an internationally recognized expert in international taxation, comparative taxation and taxation and the blockchain. Before joining UC Irvine School of Law, he was an assistant Professor of Law at the University of Florida where he taught in the graduate tax program. He also practiced as a tax associate in the New York office of Sullivan & Cromwell LLP. Professor Marian is frequently featured in financial media outlets. Professor Marian is the founding Academic Director of UCI Law’s Graduate Tax Program, and served in this role until 2022.

(Log in to view full course descriptions in the UCI Law Course Catalog)

  • Income Taxation and the Regulation on Justices' Conduct, 110 Cornell L. Rev. (Forthcoming, 2024)
  • United States National Report, in Crypto Assets: Tax Law and Policy (IBFD, forthcoming 2024).
  • Common Sense Recommendations for the Application of Tax Law to Digital Assets (2023), UC Irvine School of Law Research Paper No. 2024-01, with Jillian Grennan, Tyler Menzer, and Matthew E. Foreman. 
  • The Inequitable Taxation of Low- and Mid-Income Performing Artists, 30 UCLA Ent. L. Rev. 47 (2023).
  • Law, Policy, and the Taxation of Block Rewards, 175 Tax Notes Fed. 1493 (2022).
  • Taxing Data, 47 BYU L. Rev. 511 (2022).
  • June 6, 2024
    Presenter, “Taxing Justices’ Gift Receipts," Law and Society Association’s Annual Meeting 
  • April 2024
    Keynote adress, 2024 Ellen Bellet Gelberg Tax Policy Lecture, “A.I., Tax and Society,” at the University of Florida Levine College of Law
  • March 2024 
    Presenter, 52nd Annual Conference of the USA Branch of the International Fiscal Association, Selected as the United States National Reporter for the 2025 Annual Convention 
  • January 2024
    Should AI Impact How We Teach Tax? Methods, Pros, and Cons,
     American Association of Law Schools, 2024 Annual Meeting, Washington DC 
  • November 2023
    Taxing Data
    , Tax Governance and Justice Workshop, a cooperation between the Faculty of Law, University of Oxford, Tilburg Law School, and the Faculty of Law, University of Lisbon (virtual)
  • November 2023
    Taxing Data as an Instrument of Economic Digital Constitutionalism
    , discussant, Universita Di Trento (virtual)
  • October 2023
    Taxation of Crypto Assets in the United States
    , University of São Paulo Faculty of Law’s Crypto-Assts Study Group (virtual)
  • July 2023
    The Future of the Tax Profession
    , Panelist. Tax Notes’ Taxing Issues Webinar Series (07/2023).