Associate Clinical Professor of Law and Director, Low Income Taxpayer Clinic
College of Law
University of Idaho
P.O. Box 83720
Boise, ID 83720-0015
- LL.M., University of Washington
- J.D., University of California, Los Angeles
- B.S., University of California, Riverside
Professor Barbara Lock joined the college of law’s faculty in 2010 for the launch of the third year in Boise program. She specializes in federal tax law, teaching individual income taxation; corporate income taxation; and wills, trusts, and estates.
She also directs the college’s Low Income Taxpayer Clinic (LITC). The clinic has achieved much success under her direction, including its victory in the case of Kopaigora v. Commissioner, which was featured in the Wall Street Journal and on Forbes.com.
Professor Lock received her B.S. with honors from University of California, Riverside, and her J.D. from UCLA School of Law, where she was a member of the UCLA Law Review. She earned her taxation LL.M. from University of Washington School of Law. She is admitted to practice in Idaho, California, and Washington, and before the United States Tax Court.
Before joining the University of Idaho, Professor Lock clerked for the chief justice of the Washington State Supreme Court and spent many years in private practice in Seattle. She also worked as the director of contracts and export compliance for Korry Electronics in Seattle.
Since coming to Idaho, she has served on the Idaho State Bar’s Taxation, Probate, and Trust Section’s governing council, and was a contributing author to the sixth edition of Effectively Representing Your Client before the IRS.
- Federal Income Taxation