CJ-2026-1790 - Oklahoma Tax Commission v. Richard Brown, Misty Brown

What's This Case About?

Let’s be honest: nothing gets the blood pumping quite like the slow, methodical drumbeat of state bureaucracy finally catching up with someone who thought they could just… forget about taxes. Like, not pay them. For years. And not just a little bit—Richard and Misty Brown of Oklahoma didn’t just dodge a few hundred bucks here and there. No, no. They allegedly skipped out on income taxes spanning a decade, racking up a bill so juicy with interest and penalties that it ballooned from about $6,800 in actual tax owed to a cool $13,664.29—and climbing. That’s the kind of math that makes accountants weep and tax collectors sharpen their claws.

So who are these two? Richard and Misty Brown, a married couple living their best (or perhaps least accountable) lives in Oklahoma County. Based on the filing, they’re not alleged to be masterminds of tax evasion, nor are they hiding in a bunker in Idaho with stacks of unreported cash. They’re just… regular people who, for reasons unknown, failed to file or pay their Oklahoma state income taxes for six separate tax years: 2014, 2017, 2018, 2020, 2021, and 2023. Yes, 2023. As in, last year. As in, “you literally just had to do your taxes like, eight months ago and you already blew it.” The state isn’t even suing for 2024 yet—give it time. At this rate, they’ll be back in court next March with another warrant and a side of judgmental sighs.

Now, here’s how this whole thing unfolded, and it’s less “Breaking Bad” and more “sad spiral of avoidance.” The Oklahoma Tax Commission—basically the state’s financial hall monitor—started filing tax warrants against the Browns as early as January 2019 for the 2014 taxes. That’s right: the state noticed they hadn’t paid nine years after the fact. And then again in 2019 for 2017. Then 2022 for 2018. Then 2024 for 2020. 2025 for 2021. And finally, in February 2025, they slapped a warrant on the 2023 taxes. It’s like watching a slow-motion game of whack-a-mole, except the moles are unpaid tax bills and the mallet is the full force of state law.

Each warrant follows the same script: “Hey County Clerk, these people owe money. Please treat this like a court judgment so we can come after their house, their car, their future lottery winnings—whatever it takes.” And each one shows how a relatively modest tax bill metastasizes into something grotesque when left untreated. Take 2018: they owed $2,384 in actual tax. But by April 2022, when the warrant was filed, interest and penalties had piled on another $1,713.90. That’s a 72% increase—worse than most payday loans. And 2014? A $973.92 tax bill grew to $3,610.98 by 2019. That’s not just interest. That’s vengeance.

The Commission didn’t just sit around waiting, either. They’ve been quietly building this case like a financial Jenga tower, stacking warrants one on top of another, watching the total climb. By March 9, 2026—the day before they officially filed this lawsuit—the total unpaid balance had hit $13,064.29. Add in another $600 in fees and penalties since then, and boom: $13,664.29 in alleged debt. And that number? It’s still ticking. Interest doesn’t take weekends off. Penalties don’t care if you’re having a rough month.

So why are we here, in the hallowed (and slightly fluorescent-lit) halls of the District Court of Oklahoma County? Because the state has reached the end of its patience. They’re not just sending polite letters anymore. This is State Tax Enforcement, baby. The filing is essentially the Commission saying: “We tried being nice. We filed warrants. We waited. We calculated. We sent notices. We waited some more. Now we’re coming for everything.” They’re asking the court to order the Browns to appear for a “hearing on assets”—which sounds like a reality TV show about financial ruin, but is actually a legal step that lets the state figure out what the Browns own so they can garnish wages, seize bank accounts, or put liens on property. It’s the fiscal equivalent of turning over the couch cushions with a flashlight and a grim determination.

And what do they want? Money. All of it. Every penny. Plus more. The Commission isn’t asking for punitive damages—this isn’t about punishment in the criminal sense. It’s about collection. They want the $13,664.29, plus ongoing interest, plus whatever fees rack up between now and whenever this gets resolved. Is $13k a lot? For a tax bill? Honestly, not really—not when you consider this spans ten years and multiple unpaid returns. But for a couple who clearly struggle with basic financial compliance? Yeah, that’s a backbreaker. That’s “sell the car, delay retirement, cry into a W-2” money. The fact that they’re being sued in 2026 for taxes from 2023 suggests they’re not exactly on top of their obligations. This isn’t a one-time oversight. This is a pattern.

Now, here’s our take: the most absurd part of this whole saga isn’t that people didn’t pay their taxes. Let’s be real—everyone’s been tempted to shove that envelope under the couch and hope it magically disappears. The absurdity lies in the timeline. The state didn’t act on 2014 taxes until 2019. Five years. And then let 2017 slide until the same year. Meanwhile, the Browns kept filing (or not filing) returns, racking up new debt like it was a loyalty program. The system is so slow, so bureaucratic, that by the time the hammer drops, the damage is already done. It’s like sending a speeding ticket in the mail five years after the fact and then being shocked the driver didn’t learn their lesson.

Are we rooting for the Browns? Not exactly. Tax avoidance isn’t a underdog cause. But are we a little bit charmed by the sheer audacity of letting a 2023 tax bill go unpaid long enough to get sued in 2026? Look, we’re entertainers, not lawyers, but even we know you’re supposed to file by April 15. Or at least acknowledge the concept of tax season. The Browns seem to have treated their tax obligations like expired milk—just leave it in the back of the fridge and pretend it doesn’t exist.

In the end, this isn’t a story about crime. It’s a story about inertia. About life getting away from you. About the quiet, creeping horror of compounding penalties. And about a state agency that waits years to act, then shows up with a spreadsheet and a subpoena like, “Surprise! You owe thirteen thousand six hundred sixty-four dollars and twenty-nine cents!”

If there’s a moral here, it’s simple: don’t ignore the government. They move slow, but they do move. And they bring calculators.

Case Overview

$13,664 Demand Petition

Jurisdiction

District Court of Oklahoma County, Oklahoma

Filing Attorney

Scott McGlasson, OBA#20591

Linebarger Goggan Blair & Sampson, LLP

Relief Sought

Injunctive Relief

Plaintiffs

Oklahoma Tax Commission government
Rep: Scott McGlasson, OBA#20591, Elizabeth Paul, OBA#32714, Linebarger Goggan Blair & Sampson, LLP

Defendants

Richard Brown, Misty Brown individual

Claims

#	Cause of Action	Description
-	State Tax Enforcement	Collection of unpaid taxes and related penalties and interest

Petition Text

1,603 words

In the District Court of Oklahoma County STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. RICHARD BROWN MISTY BROWN SSN XXX-XX-1876 XXX-XX-0439 Defendant(s) State of Oklahoma FILED DISTRICT COURT OKLAHOMA COUNTY, OKLAHOMA March 10, 2026 9:35 AM RICK WARREN, COURT CLERK Case No. Case Number CI-2026-1790 (To be entered by Court Clerk) Application for State Tax Enforcement COMES NOW the Plaintiff herein and alleges and states as follows: 1. That the Tax Warrant attached hereto as Exhibit “A” and by this reference incorporated herein as if set out in full was filed in the County Clerk’s Office, as reflected, by the Plaintiff against the real and personal property of the above-named defendant(s). 2. That the total indebtedness as of the date of said tax warrant(s) was $12,827.47, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 838766592, 660918272, 285831168 284248064, 1589389312, 1358219264 <table> <tr> <th>Tax Type</th> <th>Periods</th> </tr> <tr> <td>INCOME</td> <td>2014, 2017</td> </tr> <tr> <td>INCOME</td> <td>2018, 2020</td> </tr> <tr> <td>INCOME</td> <td>2021</td> </tr> <tr> <td>INCOME</td> <td>2023</td> </tr> </table> 3. That a total indebtedness in the amount of $13,064.29 as of 03-09-26 remains unpaid. 4. That the above-referenced tax warrant(s) have been filed as provided by law and the Oklahoma Tax Commission therefore has all of the remedies and may take all of the proceedings thereon for collection thereof which may be had or taken upon a judgment of the District Court per Title 68 O.S. §231 - §255. WHEREFORE, Plaintiff prays that Defendant(s) be ordered to appear at a hearing on assets; that such garnishment action or actions be maintained, or any other actions as are needed against said Defendant(s) in order to collect the full amount of indebtedness, together with interest, penalty, and fees as provided by Title 68 O.S. §217 or other laws, and for the costs of this action. DATED this date: 03-09-26 OKLAHOMA TAX COMMISSION, Plaintiff BY: Scott McGlasson, OBA#20591 Elizabeth Paul, OBA#32714 Linebarger Goggan Blair & Sampson, LLP P.O. Box 950391 Oklahoma City, OK 73195-0391 877-304-6848 / 877-304-6847 (fax) [email protected] Attorneys for Plaintiff Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-**1876, **-**0439 Taxpayer: RICHARD F AND MISTY D BROWN THE STATE OF OKLAHOMA TO: The County Clerk of Oklahoma County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for taxes with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11624522-02 01/01/2014-12/31/2014 Total Tax: $ 973.92 Interest to date of issuance: $ 546.36 Penalties to date of issuance: $ 97.39 Tax warrant penalty: $ 161.77 Filing Fee: $ 26.00 Penalties to date of issuance: $ 1,805.44 Interest continues to accrue on the total tax until paid, and additional penalties may accrue as authorized by Oklahoma Law. Now therefore, you are directed record and index this warrant in the same manner as a judgement, using the name(s) of the delinquent taxpayer(s) shown above, name of the tax, the amount of the tax, interest and penalties for which the warrant is issued, and the date and time when filed. In witness whereof, the Oklahoma Tax Commission has caused this writ to be subscribed and duly attested, with the seal of said commission affixed this January 15, 2019 Oklahoma Tax Commission: Assistant Secretary Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-**1876, **-**0439 Taxpayer: RICHARD F AND MISTY D BROWN THE STATE OF OKLAHOMA TO: The County Clerk of Oklahoma County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for IITI with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11624522-02 01/01/2017-12/31/2017 Total Tax: $611.00 Interest to date of issuance: $82.60 Penalties to date of issuance: $30.55 Tax warrant penalty: $72.42 Filing Fee: $26.00 Penalties to date of issuance: $822.57 Interest continues to accrue on the total tax until paid, and additional penalties may accrue as authorized by Oklahoma Law. Now therefore, you are directed to record and index this warrant in the same manner as a judgement, using the name(s) of the delinquent taxpayer(s) shown above, name of the tax, the amount of the tax, interest and penalties for which the warrant is issued, and the date and time when filed. In witness whereof, the Oklahoma Tax Commission has caused this writ to be subscribed and duly attested, with the seal of said commission affixed this March 15, 2019 Oklahoma Tax Commission: Assistant Secretary Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 FEIN/SSN: **-**1876, **-**0439 Taxpayer: RICHARD F AND MISTY D BROWN Oklahoma County THE STATE OF OKLAHOMA TO: The County Clerk of Oklahoma County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for IIT with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11624522-02 01/01/2018-12/31/2018 Total Tax: $2,384.00 Interest to date of issuance: $1,289.50 Penalties to date of issuance: $288.40 Tax warrant penalty: $200.00 Filing Fee: $36.00 Total Amount Due: $4,097.90 Interest continues to accrue on the total tax until paid, and additional penalties may accrue as authorized by Oklahoma Law. Now therefore, you are directed to record and index this warrant in the same manner as a judgement, using the name(s) of the delinquent taxpayer(s) shown above, name of the tax, the amount of the tax, interest and penalties for which the warrant is issued, and the date and time when filed. In witness whereof, the Oklahoma Tax Commission has caused this writ to be subscribed and duly attested, with the seal of said commission affixed this April 15, 2022 Oklahoma Tax Commission: [signature] Assistant Secretary Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Oklahoma County FEIN/SSN: ***-**-1876, ***-**-0439 Taxpayer: RICHARD F AND MISTY D BROWN THE STATE OF OKLAHOMA TO: The County Clerk of Oklahoma County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for Income with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11624522-02 01/01/2020 - 12/31/2020 <table> <tr> <th>Total Tax:</th> <td>$ 1,190.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$ 538.22</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$ 149.00</td> </tr> <tr> <th>Tax warrant penalty:</th> <td>$ 194.72</td> </tr> <tr> <th>Filing Fee:</th> <td>$ 36.00</td> </tr> <tr> <th>Total Amount Due:</th> <td>$ 2,177.94</td> </tr> </table> Interest continues to accrue on the total tax until paid, and additional penalties may accrue as authorized by Oklahoma Law. Now therefore, you are directed to record and index this warrant in the same manner as a judgement, using the name(s) of the delinquent taxpayer(s) shown above, name of the tax, the amount of the tax, interest and penalties for which the warrant is issued, and the date and time when filed. In witness whereof the Oklahoma Tax Commission has caused this writ to be subscribed and duly attested, with the seal of said commission affixed this December 16, 2024 Oklahoma Tax Commission: [Signature] Assistant Secretary County Clerk Retains OKLAHOMA Tax Commission PO Box 26930 Oklahoma City Oklahoma 73126 Oklahoma County FEIN/SSN: ***-**-1876, ***-**-0439 Taxpayer: RICHARD F AND MISTY D BROWN THE STATE OF OKLAHOMA TO: The County Clerk of Oklahoma County, Oklahoma. Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for Income with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11624522-02 01/01/2021 - 12/31/2021 Total Tax: $ 1,359.00 Interest to date of issuance: $ 694.28 Penalties to date of issuance: $ 135.90 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.00 Total Amount Due: $ 2,425.10 Interest continues to accrue on the total tax until paid, and additional penalties may accrue as authorized by Oklahoma Law. Now therefore, you are directed to record and index this warrant in the same manner as a judgement, using the name(s) of the delinquent taxpayer(s) shown above, name of the tax, the amount of the tax, interest and penalties for which the warrant is issued, and the date and time when filed. In witness whereof, the Oklahoma Tax Commission has caused this writ to be subscribed and duly attested, with the seal of said commission affixed this September 15, 2025. Oklahoma Tax Commission: Juni King Assistant Secretary County Clerk Retains OKLAHOMA Tax Commission PO Box 26930 Oklahoma City Oklahoma 73126 Oklahoma County Tax Warrant: 1358219264 Date Assessed: April 15, 2024 FEIN/SSN: ***-**-1876, ***-**-0439 Taxpayer: RICHARD F AND MISTY D BROWN THE STATE OF OKLAHOMA TO: The County Clerk of Oklahoma County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for Income with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11624522-02 01/01/2023 - 12/31/2023 Total Tax: $668.00 Interest to date of issuance: $82.71 Penalties to date of issuance: $33.40 Tax warrant penalty: $78.41 Filing Fee: $36.00 Total Amount Due: $898.52 Interest continues to accrue on the total tax until paid, and additional penalties may accrue as authorized by Oklahoma Law. Now therefore, you are directed to record and index this warrant in the same manner as a judgement, using the name(s) of the delinquent taxpayer(s) shown above, name of the tax, the amount of the tax, interest and penalties for which the warrant is issued, and the date and time when filed. In witness whereof, the Oklahoma Tax Commission has caused this writ to be subscribed and duly attested, with the seal of said commission affixed this February 18, 2025 Oklahoma Tax Commission: [signature] Assistant Secretary County Clerk Retains