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MCCLAIN COUNTY • CS-2026-00151

STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION v. JAMES HOWETH, JENNIFER HOWETH

Filed: Mar 9, 2026
Type: CS

What's This Case About?

Let’s get one thing straight: no one likes paying taxes. But when the Oklahoma Tax Commission comes knocking with a warrant, a lawsuit, and a bill that’s ballooned from $2,500 to nearly $5,000 because you really didn’t want to file your 2022 income taxes, well… you’ve officially graduated from “forgetful citizen” to “fugitive from fiscal responsibility.” And that, my friends, is how James and Jennifer Howeth — two presumably normal people from McClain County — found themselves in the legal crosshairs of the state of Oklahoma, all over a tax bill that could’ve been settled with a single afternoon on the couch and a decent Wi-Fi connection.

Now, who are these folks? Honestly, we don’t know much. There’s no mention of exotic cars, offshore accounts, or a secret life as underground tax protestors. Just two individuals — James and Jennifer Howeth — minding their business (or not minding it, depending on your perspective) until the Oklahoma Tax Commission dropped a legal anvil on their doorstep. They’re not accused of tax fraud, mind you — not cooking the books, not hiding millions in Swiss bank accounts, not claiming their pet iguana as a dependent. Nope. This is far more relatable: they just… didn’t pay. Specifically, they didn’t pay their 2022 individual income taxes. And while that might sound like a minor oversight — hey, we’ve all missed a deadline or two — the state doesn’t do “friendly reminders” anymore. They do warrants. They do filings. They do attorneys from Linebarger Goggan Blair & Sampson, LLP, which sounds less like a law firm and more like a villainous energy conglomerate from a 1980s action movie.

So what actually happened? Let’s rewind. Back in 2022, the Howeths earned enough money to owe the state of Oklahoma $2,583 in income tax. That’s not chump change, but it’s also not life-ruining — unless, of course, you ignore it. And ignore it they did. For years. By February 2025, the Oklahoma Tax Commission had had enough. They assessed the debt, slapped on $866 in interest, $129 in penalties, a $200 tax warrant penalty (because paperwork isn’t free, apparently), and a $36 filing fee — because even charging you for ignoring them comes with an admin charge. That brought the total to $3,814.34. And if you think that’s where it ended, sweet summer child, you’ve never dealt with government interest. By the time the lawsuit was filed in February 2026 — exactly one year later — the debt had grown to $4,939.74. That’s over a thousand dollars in additional interest and fees accrued in just 12 months. At that rate, by 2027, they’ll owe more than a used car.

Now, why are we in court? Because the state isn’t just asking nicely anymore. They’ve moved into full enforcement mode. The Oklahoma Tax Commission, acting “ex rel.” (which is Latin for “on behalf of,” because nothing says drama like a lawsuit with a Latin tagline), filed this petition to treat the unpaid tax bill like a court judgment. That means they can go after the Howeths’ bank accounts, wages, property — you name it. They’re not asking for jail time or a public shaming tour of McClain County (though that would make for better TV). Instead, they want the court to order James and Jennifer to show up and explain what assets they have so the state can start seizing them. Garnishments? Possible. Wage attachments? Likely. A dramatic auction of their couch on Facebook Marketplace? Only if it’s leather and still has the tags.

And what do they want? A cool $3,939.74 — wait, what? Hold on. The filing says the total unpaid debt is $4,939.74, but the relief sought is only $3,939.74? That’s… odd. Either someone misplaced a comma, or the state is feeling generous. Or — and this is the most plausible explanation — the attorneys at Linebarger Goggan Blair & Sampson are working off an older balance, and the interest is compounding faster than their billing software can keep up. Either way, let’s put this in perspective: $4,000 isn’t a fortune, but it’s not nothing. It’s a vacation. It’s a new HVAC system. It’s two years of Netflix, Hulu, and Disney+ with money left over for popcorn. For most people, that’s a real chunk of change — especially if you’re already in financial hot water. But here’s the kicker: if the Howeths had just paid the original $2,583 on time, they wouldn’t be staring down a lawsuit, a warrant, and the full wrath of the Oklahoma tax machine. Instead, they’re now on the hook for nearly double that amount, plus legal consequences, because they treated their tax bill like a suggestion.

So what’s our take? Look, we’re not here to defend tax evasion. Taxes fund roads, schools, emergency services — all the things that keep society from collapsing into a Mad Max wasteland. But there’s something almost poetic about how quickly a manageable debt spirals into a legal nightmare. One missed payment. One “I’ll deal with it later.” One “I’m sure they won’t notice.” And suddenly, you’re being sued by the state, represented by a law firm with a name so long it needs its own theme music. The most absurd part? Not the amount. Not the interest. It’s that this whole thing could’ve been avoided with a single envelope and a stamp. Or, in 2026, a 20-minute online payment. Instead, we’re here, narrating a civil tax enforcement case like it’s a Law & Order episode, because two people thought they could outwait the government. Spoiler: you can’t. The state has time. The state has interest. The state has Linebarger Goggan Blair & Sampson.

Do we feel a little bad for the Howeths? Maybe. Do we think they deserve a break? Not really — they had years to fix this. But do we wish the government would send a friendly robot owl instead of a tax warrant? Absolutely. Because at this point, the real crime isn’t the unpaid taxes. It’s that we live in a world where “tax warrant penalty” is a line item, and “interest continues to accrue” is the most terrifying phrase in the English language. So here’s to James and Jennifer: may your assets be minimal, your hearing be quick, and your next tax return be filed on time. And to the rest of us? Set a reminder. Seriously. Because the next time you ignore a bill, it might not be a collection agency calling. It might be the State of Oklahoma, and they’re already calculating interest.

Case Overview

$3,940 Demand Petition
Jurisdiction
District Court of McClain County, Oklahoma
Relief Sought
$3,940 Monetary
Plaintiffs
Defendants
Claims
# Cause of Action Description
1 tax enforcement collection of unpaid taxes

Petition Text

539 words
In the District Court of McClain County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. JAMES HOWETH JENNIFER HOWETH SSN XXX-XX-7633 XXX-XX-2464 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 $3,814.34, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 997468160 Tax Type INCOME Periods 2022 3. That a total indebtedness in the amount of $4,939.74 as of 02-19-26 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: 02-19-26 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 73126 McClain County FEIN/SSN: ***-**-7633, ***-**-2464 Taxpayer: JAMES M AND JENNIFER N HOWETH Tax Warrant: 997468160 Date Assessed: February 04, 2025 THE STATE OF OKLAHOMA TO: The County Clerk of McClain 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-12247203-02 01/01/2022 - 12/31/2022 <table> <tr><th>Total Tax:</th><td>$2,583.00</td></tr> <tr><th>Interest to date of issuance:</th><td>$866.19</td></tr> <tr><th>Penalties to date of issuance:</th><td>$129.15</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>$3,814.34</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 July 15, 2025 Oklahoma Tax Commission: [Signature] Assistant Secretary
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