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CADDO COUNTY • CS-2026-00065

STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION v. JAY PRICE

Filed: Mar 2, 2026
Type: CS

What's This Case About?

Taxman comes knocking on Jay Price’s door with a $1,792.51 bill — and not the fun kind of knock that means free pizza. No, this is the government knocking, the kind that doesn’t leave until your bank account is lighter and your pride is shattered. And get this: Jay owes money for income taxes from 2024… which, at the time the warrant was issued, hadn’t even happened yet. Either Jay Price is a time-traveling tax dodger, or someone at the Oklahoma Tax Commission really needs to check their calendar.

Let’s set the scene. Jay Price — just a regular guy, presumably — lives in Caddo County, Oklahoma. He files taxes (or, well, supposedly files taxes), pays his bills (or doesn’t), and probably thought he was flying under the radar when it came to his 2021 and future-dated 2024 income tax obligations. On the other side? The State of Oklahoma, represented by the Oklahoma Tax Commission — basically the government’s financial bouncer, the one who shows up at your door when you’ve skipped out on the tab. Their attorney? Jeri King, Assistant Secretary, who is not to be confused with Junii King, the other Assistant Secretary who signed one of the warrants. Are they siblings? A clerical typo? A tax commission identity crisis? We may never know. But one thing’s clear: the state is not here to play.

So what went down? According to the filing, Jay failed to pay his individual income taxes for two years — 2021 and, bizarrely, 2024. Now, before you grab your tinfoil hat, yes — 2024 hadn’t occurred when the first warrant was filed in November 2023. But the second tax warrant, dated October 15, 2025 (yes, 2025 — future again!), suggests this document was either backdated, misdated, or drafted in some kind of bureaucratic Back to the Future alternate timeline. Either way, the math is real: Jay allegedly owes $420 in base tax for 2021, plus a cascade of interest, penalties, and fees that ballooned that amount to $672.34. For 2024, the base tax jumps to $574, with another $170 in penalties and interest, bringing that total to $744.89. Add them together? $1,417.23. But wait — there’s more! By February 13, 2026 (yes, 2026 — we are now firmly in Blade Runner territory), the total unpaid debt had grown to $1,792.51. That’s right — the state claims Jay owes nearly $1,800 in taxes, interest, and penalties for two years of income tax, one of which hadn’t even happened when the case was filed.

Now, let’s talk about how we got to court. The Oklahoma Tax Commission didn’t just send a sternly worded email. Oh no. They pulled out the big guns: a tax warrant, which is basically a legal grenade. Once filed, it acts like a court judgment — it can be recorded against your property, it can freeze your assets, and it gives the state the power to garnish wages, seize bank accounts, or force you to sit in a room and explain where all your money went. That’s what this lawsuit is really about: the state asking the court to officially bless their warrant and let them start collecting. They want Jay hauled into a hearing on assets — a fancy term for “come tell us what you own so we can take it.” They’re not asking for a jury trial. They’re not demanding punitive damages. They just want their money, plus fees, plus interest, plus penalties, plus the emotional satisfaction of winning.

And what do they want? A cool $1,479.52 — wait, what? The filing says the total debt is $1,792.51, but the relief sought is only $1,479.52? Now we’re in accounting twilight zone territory. Either someone dropped a few line items, or the state is being generous in their ask. Or — and hear me out — this is just how government paperwork works: numbers shift, dates drift, and by the time you untangle it all, you’ve already paid just to make it stop. Is $1,479 a lot? For a tax bill? Honestly, no. For a couple of years of unpaid income tax, especially with penalties piling up, it’s actually kind of reasonable. But here’s the kicker: the original tax owed was just $994. The rest? That’s interest and penalties — the financial equivalent of compound interest on a bad decision. So Jay didn’t just forget to pay his taxes — he forgot to pay them and ignored the increasingly angry letters, and now he’s paying nearly 80% extra for the privilege of procrastination.

Now, our take. The most absurd part of this case isn’t just that Jay owes money — we’ve all been there. It’s not even that the state is chasing taxes for a year that hadn’t happened yet. No, the real comedy gold is in the dates. November 2023? October 2025? February 2026? This filing is like a time loop from a Twilight Zone episode. Did someone at the Tax Commission find a DeLorean in the parking lot? Are we living in a simulation where tax deadlines are just suggestions? And let’s talk about the two Assistant Secretaries — Jeri and Junii King. Are they a tax-collecting duo like Starsky and Hutch? A clerical error so bizarre it loops back around to being art? We’re not rooting for tax evasion — sorry, Jay — but we are rooting for someone to finally explain how you get assessed for 2024 taxes in 2023 and then again in 2025. Is Jay a criminal? Maybe. But the real villain here might just be the Oklahoma Tax Commission’s calendar.

Look, we get it — taxes are boring. They’re the spinach of adulthood. But when the government starts billing you for the future, it’s not just a tax problem. It’s a plot hole. And in the grand tradition of petty civil court drama, this case isn’t about justice. It’s about who can keep their paperwork straightest in a world where time itself seems to be filing an appeal.

Case Overview

$1,480 Demand Petition
Jurisdiction
District Court of Caddo County, Oklahoma
Relief Sought
$1,480 Monetary
Plaintiffs
Defendants
Claims
# Cause of Action Description
1 State Tax Enforcement Application for State Tax Enforcement

Petition Text

691 words
In the District Court of Caddo County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. JAY PRICE SSN XXX-XX-3202 Defendant(s) 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 $1,417.23, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 810485760 , 1795041280 Tax Type Periods INCOME 2021 INCOME 2024 3. That a total indebtedness in the amount of $1,792.51 as of 02-13-26 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: 02-13-26 EXHIBIT A Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Caddo County THE STATE OF OKLAHOMA TO: The County Clerk of Caddo County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for ITI with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-12890108-02 01/01/2021-12/31/2021 <table> <tr> <th>Total Tax:</th> <td>$420.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$128.24</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$30.25</td> </tr> <tr> <th>Tax warrant penalty:</th> <td>$57.85</td> </tr> <tr> <th>Filing Fee:</th> <td>$36.00</td> </tr> <tr> <th>Total Amount Due:</th> <td>$672.34</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 November 15, 2023 Oklahoma Tax Commission: Jeri King Assistant Secretary OKLAHOMA Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73126 Caddo County FEIN/SSN: **-**-** Taxpayer: JAY P PRICE Tax Warrant: 1795041280 Date Assessed: April 11, 2025 THE STATE OF OKLAHOMA TO: The County Clerk of Caddo County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for ITI with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: JIT-12890106-02 01/01/2024-12/31/2024 Total Tax: $ 574.00 Interest to date of issuance: $ 41.75 Penalties to date of issuance: $ 28.70 Tax warrant penalty: $ 64.44 Filing Fee: $ 36.00 Total Amount Due: $ 744.89 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 October 15, 2025 Oklahoma Tax Commission: Junii King Assistant Secretary
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