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Wiley Barker is a Partner in the Helena office and a member of the Taxation, Trusts, & Estates Practice Group. Wiley’s practice includes state and local taxation, regulatory law, and legal ethics. He represents utility and other companies before the public service commission in both administrative and state and local tax matters. He is often called to testify about tax bills. He also evaluates bills and legislation and prepares arguments for and against legislation. In addition to these roles, Wiley also serves as an In-House Counsel to Crowley Fleck. 

Wiley is highly responsive and makes it a goal to get back to his clients as soon as they contact him. He notes that every case is different and makes it a priority to find solutions tailored to each of his individual clients. He enjoys helping businesses chart paths for tax and regulatory approval. 

Wiley received his J.D., Magna Cum Laude, from Brigham Young University in 2011. He began practicing with Crowley Fleck immediately following law school. He is licensed to practice law in Montana, North Dakota, and Wyoming, allowing him to provide comprehensive legal representation across three unique jurisdictions. Wiley is a member of the Executive Committee of the State and Local Tax Committee for the American Bar Association, and he sits on the Advanced Property Tax Committee for American-Bar Association-Institute for Professionals in Taxation annual meeting.    

Outside of his practice, Wiley is actively involved in his local church and enjoys spending time with his wife and children. He loves watching his kids play sports and floating the river to unwind.

  • 2016 First Judicial Bar Association Pro Bono Award

  • American Bar Association, SALT Subcommittee (Executive Committee);
  • Advanced Property Tax Committee for ABA-IPT Annual Meeting
  • Montana State Bar
  • North Dakota State Bar
  • Wyoming State Bar

  • “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

  • 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
  • Pioneer News Grp. Co. & Subs. v. State of Montana, Dept. of Revenue, Case No. IT-2020-40, 2022 WL 219437 (Mont. Tax App. Bd. Jan. 20, 2022).