Belleville: 618-234-9800 | Edwardsville: 618-656-2244 | ST. LOUIS: 314-421-2325
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Legal Assistant: Linda Grabel



  • Washington University in St. Louis – LL.M. in Taxation 1976
  • Creighton University – J.D. 1962

Legal Services

Bar Admissions

  • Missouri

Court Admissions

  • United States Tax Court
  • United States Tax Court for the Eastern District of Missouri
  • Missouri Supreme Court
  • United States Supreme Court

Charles M. Lock


Charles (Charlie) M. Lock is an of counsel attorney with Mathis, Marifian & Richter, Ltd., who focuses his practice exclusively on civil and criminal tax litigation and controversies pending before the Audit, Appeals, Collection, and Criminal Enforcement divisions of the IRS.

Prior to working with MM&R, Charlie was an adjunct professor at Washington University for 20 years, teaching classes in the Master’s tax program. He has lectured extensively before lawyers and accountants on tax laws and procedures.

Charlie was also a solo practitioner in Clayton, Missouri, for over 30 years representing individuals, partnerships, and major corporations with their tax issues. Prior to starting his own practice, he was a trial attorney in the Office of Chief Counsel for the Internal Revenue Service in St. Louis, Missouri, from 1967 to 1978.

After graduating from Creighton University School of Law in Omaha, Nebraska, Charlie received his LL.M. degree in Taxation from Washington University in St. Louis. He is admitted to practice in the United States Tax Court, United States District Court for the Eastern District of Missouri, the Missouri Supreme Court, and the United States Supreme Court. He has also been an active member in The Missouri Bar, local Bar Associations, and numerous charitable organizations.