Wiley Barker is a Partner in the Helena, Montana office. His practice includes state and local taxation, regulatory law, and insurance law. He is focused on helping businesses and individuals obtain fair tax treatment, helping regulated entities navigate various state regulatory issues, and assisting insurance companies in evaluating and litigating coverage issues. He regularly advises clients regarding these areas of law, and litigates disputes when necessary. He represents clients before various administrative agencies, as well as trial-level and appeals courts. Wiley is licensed in Montana, North Dakota, and Wyoming.

Practice Areas

Bar Admission

Montana, 2011
U.S. District Court, District of Montana
North Dakota, 2012
Wyoming, 2012


2011 – J.D., Magna Cum Laude, Brigham Young University School of Law
2007 – B.A. in Accounting, B.A. in Economics, Summa Cum Laude, Utah State University

Honors & Awards

2016 First Judicial Bar Association Pro Bono Award

Professional Affiliations

Montana State Bar
North Dakota State Bar
Wyoming State Bar

Presentations & Publications

“The Absurd Results Doctrine, Chevron, and Climate Change” Brigham Young University Journal of Public Law, Vol. 26, No. 1, pp. 73-98
Extraction and Expansion, Montana’s Approach to Taxes on the Energy Industry Presentation
Montana Chamber of Commerce Tax Presentation
Essential Facts about Montana Tax, BETTR Section Presentation

Reported Decisions / Cases

Department of Revenue v. Heidecker, 2013 MT 171, 370 Mont. 464, 304 P.3d 726
Plains Marketing, LP v. Mountrail County Board of County Commissioners, 2016 ND 100, 879 N.W.2d 75