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JACKSON COUNTY • CS-2026-00050

STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION v. JUSTIN WINE

Filed: Mar 11, 2026
Type: CS

What's This Case About?

Let’s get one thing straight: Justin Wine thought he could ghost the Oklahoma Tax Commission like it was a bad Tinder date. Spoiler alert—he couldn’t. The state showed up at the courthouse with receipts, a warrant, and a bill for $6,903.00, because apparently, you don’t just forget to pay your 2019 income taxes and expect Mother Oklahoma to shrug it off like, “Eh, we’ll get ‘em next fiscal year.” No, no, no. In the Sooner State, the taxman does come—and he brings attorneys named Scott and Elizabeth from a law firm that sounds like it belongs in a John Grisham novel: Linebarger Goggan Blair & Sampson, LLP. This isn’t a collection call. This is war.

Now, who is Justin Wine? We don’t know if he’s a winemaker (irony alert), a small-town accountant with a gambling problem, or just a guy who really, really believed that 2019 was so traumatic (remember, pre-pandemic chaos, Tiger King hadn’t even dropped yet) that the government would cut him some slack. But here’s what we do know: Justin is an individual—no LLC, no corporate veil, no “I was just the CFO” excuse. He’s a solo act, and according to the Oklahoma Tax Commission, he owes money. Specifically, $4,423 in actual income tax for the year 2019. That part? Fair game. You earn money, you pay tax. That’s the deal we made when we traded hunting and gathering for Wi-Fi and avocado toast. But then… the interest started cooking. Like a slow-roasted brisket of financial regret, the interest piled on—$2,259 worth. That’s more than half the original tax bill! And don’t forget the penalties: $221 for being late, $200 because the state said so, and a $36 filing fee that feels like the tax equivalent of a “convenience charge” at a theme park. Total? $6,903. And that was back in 2023. By the time this filing dropped in February 2026, $4,931.10 was still unpaid. So either Justin paid some, or he’s been playing financial whack-a-mole with the state—and losing.

So what happened? Well, it’s not like the Tax Commission sent one email and called it a day. Oh no. This is a full-blown legal takedown. First, they assessed the debt. Then, they issued a tax warrant—basically a golden ticket that says, “The state now has the legal right to treat this unpaid tax like a court judgment.” That’s a big deal. It means they can freeze bank accounts, garnish wages, or put a lien on property. It’s the fiscal version of putting someone on blast. And they didn’t stop there. They filed this application in Jackson County District Court, asking the judge to order Justin to show up and explain what assets he’s got—because when the state wants its money, it wants all the intel. This isn’t just about collecting cash. It’s about sending a message: We see you. We have your Social Security number (or at least the last four digits and an asterisk buffet). And we will find your lawn mower if we have to.

Now, why are they in court? Let’s break it down without the legalese. The Oklahoma Tax Commission isn’t suing Justin for fraud or tax evasion. They’re not accusing him of hiding money in offshore accounts or paying his employees in Bitcoin. Nope. This is a garnishment action—a legal tool used to grab money directly from someone’s paycheck or bank account to pay a debt. In plain English: “Justin didn’t pay. We asked nicely (legally). He didn’t respond. Now we’re taking it.” Under Oklahoma law, once a tax warrant is filed, it’s treated like a court judgment. That means the Commission doesn’t have to go through the whole trial rigmarole. They just wave the warrant like a magic wand and say, “Garnish this dude.” The court’s job now is to make sure the paperwork is in order and then give the green light for the financial squeeze.

And what do they want? $4,931.10—plus interest, penalties, and fees that keep ticking like a time bomb in a bad action movie. Is that a lot of money? Well, it’s not a million-dollar embezzlement scheme. But for an individual, especially in rural Jackson County, Oklahoma, nearly five grand is no joke. That’s a down payment on a used Ford F-150. That’s a year of community college. That’s a lot of Whataburgers. And let’s be real—this isn’t just about the money. It’s about principle. The state could’ve settled, offered a payment plan, or waited for Justin to file his next return and offset the refund. But instead, they went full legal cavalry. Why? Maybe because they’re trying to set an example. Maybe because automated systems just fire off these notices like spam emails. Or maybe—just maybe—someone at the Tax Commission really hates the name “Justin Wine” and took it personally.

Here’s our take: the most absurd part of this whole saga isn’t that Justin didn’t pay his taxes. Let’s be honest, we’ve all stared at a Form 1040 and felt the urge to throw it in the fireplace and move to Belize. No, the absurdity lies in the escalation. A $4,423 tax bill balloons to nearly $7,000 because of interest and penalties, and now the state is dragging a guy to court over it like he’s Al Capone. Meanwhile, corporations with billion-dollar loopholes are out here paying less than your barista. But here we are, watching the full might of the Oklahoma Tax Commission descend on one man with a Social Security number and a dream (probably just to live in peace). We’re not saying skip your taxes. Please don’t. But we are saying that when the penalty is 50% of the original debt, maybe the system needs a little recalibration. Are we rooting for Justin? Not exactly. But are we low-key hoping he shows up to the hearing in a wine-themed onesie and says, “You can’t spell ‘Oklahoma’ without ‘OK, I’ll pay later’”? Absolutely. Because at this point, we need something to make tax season entertaining.

Case Overview

$6,933 Demand Petition
Jurisdiction
District Court of Jackson County, Oklahoma
Relief Sought
$6,933 Monetary
Plaintiffs
Defendants
Claims
# Cause of Action Description
1 garnishment for unpaid taxes plaintiff seeks to collect unpaid taxes and penalties from defendant

Petition Text

518 words
In the District Court of Jackson County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. JUSTIN WINE SSN XXX-XX-3015 Defendant(s) Case No. CS:U:5D (To be entered by Court Clerk) Tina Swailes Court Clerk By: Deputy 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 $6,903.00, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 1247315968 Tax Type INCOME Periods 2019 3. That a total indebtedness in the amount of $4,931.10 as of 02-25-26 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: 02-25-26 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 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Jackson County FEIN/SSN: ****-**-3015 Taxpayer: JUSTIN M WINE Tax Warrant: 1247315968 Date Assessed: March 09, 2023 THE STATE OF OKLAHOMA TO: The County Clerk of Jackson 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-11039462-02 01/01/2019 - 12/31/2019 Total Tax: $4423 Interest to date of issuance: $2259 Penalties to date of issuance: $221 Tax warrant penalty: $200 Filing Fee: $36 Total Amount Due: $6903 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 August 15, 2023 EXHIBIT A Oklahoma Tax Commission: Toni King Assistant Secretary
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