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OKLAHOMA COUNTY • CJ-2026-864

STATE OF OKLAHOMA, EX. REL. v. SAMUEL HAYES

Filed: Feb 2, 2026
Type: CJ

What's This Case About?

Let’s cut straight to the chase: the Oklahoma Tax Commission wants $97,706.85 from one Samuel Hayes—and no, this isn’t a typo, a clerical error, or some Kafkaesque bureaucratic nightmare. This is the real deal. Over the course of five years, a few thousand dollars in unpaid income taxes ballooned into a six-figure debt thanks to interest, penalties, and the cold, unfeeling math of government arithmetic. And now, the state wants its money—plus fees, plus interest, plus a side of legal consequences.

So who is Samuel Hayes? We don’t know much about him beyond what’s in the filing—his Social Security number (or at least the last four digits), his name, and the fact that he apparently hasn’t filed or paid his Oklahoma income taxes from 2017 through 2021. That’s five full tax years where, for whatever reason, he either didn’t file, didn’t pay, or both. And while the state isn’t alleging fraud or tax evasion (at least not here), they are alleging something far more mundane but just as legally binding: he owes money, and they want it back. The plaintiff in this case isn’t a scorned ex or a shady landlord—it’s the State of Oklahoma, acting through its tax arm, the Oklahoma Tax Commission. These are the folks who send you sternly worded letters in Times New Roman, who slap liens on your property, and who, when ignored long enough, show up in court with a spreadsheet and a vendetta. Represented by attorneys from Linebarger Goggan Blair & Sampson—a firm so synonymous with tax collection it might as well have “We Mean Business” in its tagline—the state isn’t here to negotiate. They’re here to collect.

Here’s how we got here: between 2017 and 2021, Samuel Hayes earned income—enough to trigger state tax liability. The exact amount? Let’s break it down, because the numbers tell their own cautionary tale. In 2017, he owed $6,921 in taxes. By 2018, it was $5,091. 2019: $8,437. 2020: $10,393. And 2021: $9,500. That’s a total tax liability of $40,342 across five years—roughly $8,000 a year, which suggests Samuel wasn’t exactly living in a cardboard box under a bridge. But here’s where things go off the rails: because he didn’t pay, the interest and penalties started piling up like dirty laundry. By the time the state assessed the debt in mid-2022, the total had already climbed to $68,537.88. And by January 29, 2026—when the lawsuit was filed—it had ballooned to $97,706.85. That’s a 142% increase in just under four years. Let that sink in: the longer Samuel waited, the more expensive his silence became. Each tax warrant—five in total—includes not just the original tax, but interest (ranging from $3,451 to over $6,600), penalties, a $200 “tax warrant penalty” (because apparently, failing to pay once wasn’t enough), and even a $36 filing fee—yes, you get charged for the privilege of being sued for not paying your taxes.

Now, you might be wondering: why didn’t the state just garnish his wages or freeze his bank account already? Well, they’re getting there. This lawsuit isn’t about proving Samuel owes the money—that part’s already settled in the state’s eyes. The tax warrants were filed, recorded, and indexed like court judgments. This is about enforcement. The state is asking the court to order Samuel to appear for a “hearing on assets,” which sounds like something out of a dystopian novel but is, in fact, a standard procedure where the debtor has to show up and explain what they own, what they earn, and where the money might be hiding. The goal? To start garnishing wages, seizing bank accounts, or placing liens on property. The legal mechanism here is straightforward: under Oklahoma law, once a tax warrant is filed, it has the same force as a court judgment. That means the state can treat Samuel like any other judgment debtor—except this judgment was issued by the taxman, not a jury.

So what does the state want? $97,706.85. Is that a lot? Well, let’s put it in perspective. That’s enough to buy a brand-new Tesla Model Y. Or pay off the average American student loan balance. Or fund a very nice wedding, a down payment on a house, or, you know, five years of financial peace of mind. For most people, it’s a life-altering sum. And yet, it started with less than half that. The real villain here isn’t Samuel’s alleged negligence—it’s compound interest. The state didn’t just slap on a flat penalty and call it a day. They let the clock run, and the longer it ticked, the more expensive the bill got. By 2024, when the warrants were officially issued, the interest alone on the 2017 debt was nearly as much as the original tax. That’s the thing about government debt: it doesn’t forgive, it doesn’t forget, and it definitely doesn’t do payment plans unless you ask nicely and early.

Now, for our take: what’s the most absurd part of this whole mess? Is it that a few thousand dollars in unpaid taxes became a six-figure legal crisis? Is it that the state charges a $200 penalty just for issuing the warrant, like a late fee for being late? Is it that Samuel Hayes might now have to sell his car, his furniture, or his home to settle a debt that, in theory, could’ve been resolved with a few phone calls and a credit card payment back in 2017? Maybe. But the real absurdity is how normal this is. This isn’t some outlier. This is how tax enforcement works. The system is designed to escalate, not to warn. There’s no “friendly reminder” hotline. No “we understand life happens” clause. It’s pay up, or pay more. And while we’re not rooting for tax evasion—let’s be clear, taxes fund roads, schools, and emergency services—we can’t help but feel a twinge of sympathy for the guy who probably thought he could outrun the IRS equivalent and woke up to a debt that doubled on him. Did Samuel make a mistake? Probably. But the state didn’t just punish the mistake—they weaponized time itself. And now, he’s not just paying for what he owes. He’s paying for every single day he ignored the mailbox.

We’re entertainers, not lawyers. But if there’s a moral here, it’s this: don’t ignore the taxman. Not because he’s scary, but because he’s patient. And patient people, especially when they work for the government, have all the time in the world to collect.

Case Overview

$98 Demand Petition
Jurisdiction
District Court of Oklahoma County, Oklahoma
Relief Sought
Plaintiffs
Defendants
Claims
# Cause of Action Description
1 Application for State Tax Enforcement

Docket Events

20 entries
  • 02/02/2026
    APLI
    APPLICATION FOR STATE TAX ENFORCMENT
    📄 View Document
  • 02/02/2026
    OTHER1
  • 02/02/2026
    LTF
    LENGTHY TRIAL FUND
    10.00
  • 02/02/2026
    DCADMIN155
    DISTRICT COURT ADMINISTRATIVE FEE ON $1.55 COLLECTIONS
    0.23
  • 02/02/2026
    CCADMIN0155
    COURT CLERK ADMINISTRATIVE FEE ON $1.55 COLLECTION
    0.16
  • 02/02/2026
    DCADMIN10
    DISTRICT COURT ADMIN FEE FOR $10 COLLECTION
    1.50
  • 02/02/2026
    PFE7
    LAW LIBRARY FEE
    6.00
  • 02/02/2026
    SJFIS
    STATE JUDICIAL REVOLVING FUND - INTERPRETER AND TRANSLATOR SERVICES
    0.45
  • 02/02/2026
    CCRMPF
    COURT CLERK'S RECORDS MANAGEMENT AND PRESERVATION FEE
    10.00
  • 02/02/2026
    OCASA
    OKLAHOMA COURT APPOINTED SPECIAL ADVOCATES
    10.00
  • 02/02/2026
    OCISR
    OKLAHOMA COURT INFORMATION SYSTEM REVOLVING FUND
    25.00
  • 02/02/2026
    CCADMINCSF
    COURT CLERK ADMINISTRATIVE FEE ON COURTHOUSE SECURITY PER BOARD OF COUNTY COMMISSIONER
    1.00
  • 02/02/2026
    DMFE
    DISPUTE MEDIATION FEE
    7.00
  • 02/02/2026
    TEXT
    CIVIL RELIEF MORE THAN $10,000 INITIAL FILING.
  • 02/02/2026
    SSFCHSCPC
    SHERIFF'S SERVICE FEE FOR COURTHOUSE SECURITY PER BOARD OF COUNTY COMMISSIONER
    10.00
  • 02/02/2026
    TEXT
    OCIS HAS AUTOMATICALLY ASSIGNED JUDGE ANDREWS, DON TO THIS CASE.
  • 02/02/2026
    PFE1
    PETITION
    85.00
  • 02/02/2026
    CCADMIN10
    COURT CLERK ADMIN FEE FOR $10 COLLECTION
    1.00
  • 02/02/2026
    DCADMINCSF
    DISTRICT COURT ADMINISTRATIVE FEE ON COURTHOUSE SECURITY PER BOARD OF COUNTY COMMISSIONER
    1.50
  • 02/02/2026
    OCJC
    OKLAHOMA COUNCIL ON JUDICIAL COMPLAINTS REVOLVING FUND
    1.55

Petition Text

1,394 words
In the District Court of Oklahoma County State of Oklahoma STATE OF OKLAHOMA, EX. REL. } OKLAHOMA TAX COMMISSION } Plaintiff, } } } } v. } } SAMUEL HAYES } SSN XXX-XX-1179 } Defendant(s) } FILED DISTRICT COURT OKLAHOMA COUNTY, OKLAHOMA February 2, 2026 9:07 AM RICK WARREN, COURT CLERK Case No. ________ Case Number CJ-2026-864 (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 $68,537.88, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 175998976 , 1399261184 , 862390272 , 1936132096 , 1249740800 <table> <tr> <th>Tax Type</th> <th>Periods</th> </tr> <tr> <td>INCOME</td> <td>2017</td> </tr> <tr> <td>INCOME</td> <td>2018</td> </tr> <tr> <td>INCOME</td> <td>2019</td> </tr> <tr> <td>INCOME</td> <td>2020, 2021</td> </tr> </table> 3. That a total indebtedness in the amount of $97,706.85 as of 01-29-26 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: 01-29-26 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 PO Box 26930 Oklahoma City, Oklahoma 73129 Oklahoma County FEIN/SSN: ***-**-1179 Taxpayer: SAMUEL D HAYES Tax Warrant: 175998976 Date Assessed: June 24, 2022 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-10966320-02 01/01/2017 - 12/31/2017 Total Tax: $6,921.00 Interest to date of issuance: $6,691.61 Penalties to date of issuance: $346.05 Tax warrant penalty: $200.00 Filing Fee: $36.90 Total Amount Due: $14,194.66 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 15, 2024 Oklahoma Tax Commission: Tori King Assistant Secretary Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Oklahoma County FEIN/SSN: ***-**-1179 Taxpayer: SAMUEL D HAYES Tax Warrant: 1399261184 Date Assessed: June 24, 2022 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-10966320-02 01/01/2018 - 12/31/2018 Total Tax: $ 5,091.00 Interest to date of issuance: $ 4,212.98 Penalties to date of issuance: $ 254.55 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.00 Total Amount Due: $ 9,794.53 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, 2024 EXHIBIT B Oklahoma Tax Commission: Assistant Secretary Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Oklahoma County FEIN/SSN: ***-**-1179 Taxpayer: SAMUEL D HAYES Tax Warrant: 862390272 Date Assessed: July 11, 2022 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-10966320-02 01/01/2019 - 12/31/2019 <table> <tr> <th>Total Tax:</th> <td>$8,437.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$5,304.41</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$421.85</td> </tr> <tr> <th>Tax warrant penalty:</th> <td>$200.00</td> </tr> <tr> <th>Filing Fee:</th> <td>$36.00</td> </tr> <tr> <th>Total Amount Due:</th> <td>$14,399.26</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 March 15, 2024 Oklahoma Tax Commission: [signature] Assistant Secretary Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Oklahoma County FEIN/SSN: ***-**-1179 Taxpayer: SAMUEL D HAYES Tax Warrant: 1936132096 Date Assessed: July 11, 2022 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-10966320-02 01/01/2020 - 12/31/2020 Total Tax: $ 10,393.00 Interest to date of issuance: $ 5,275.35 Penalties to date of issuance: $ 519.65 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.80 Total Amount Due: $ 16,424.00 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, 2024 Oklahoma Tax Commission: [Signature] Assistant Secretary County Clerk Retains Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Oklahoma County FEIN/SSN: ***-**-1179, ***-**-1646 Taxpayer: SAMUEL D HAYES AND ORIANA AULAR RAMIREZ Tax Warrant: 1249740800 Date Assessed: July 12, 2022 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-10966320-02 01/01/2021 - 12/31/2021 Total Tax: $9,500.00 Interest to date of issuance: $3,451.43 Penalties to date of issuance: $478.00 Tax warrant penalty: $200.00 Filing Fee: $36.00 Total Amount Due: $13,725.43 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 15, 2024 EXHIBIT Oklahoma Tax Commission: [Signature] Assistant Secretary
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