CJ-2026-1773 - STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION v. JEFFREY FRY, SHANNON FRY

What's This Case About?

Let’s get one thing straight: the Oklahoma Tax Commission does not play. And Jeffrey and Shannon Fry, a married couple from Oklahoma County, are about to learn that lesson the hard way—because the state is coming after them for $40,356.06 in unpaid income taxes, interest, penalties, and fees… for years they apparently just forgot to file. Or pay. Or both. We’re not sure which is more impressive: the sheer number of years involved (seven!), the snowballing debt that more than doubled the original tax bill, or the fact that the state is now treating their tax delinquency like a court judgment—meaning they can freeze bank accounts, garnish wages, and put liens on property. This isn’t a conversation. This is a full-scale financial siege.

So who are these people? Well, Jeffrey and Shannon Fry aren’t public figures, celebrities, or crypto bros who thought they could dodge the system by living off-grid in a yurt. They’re just regular folks—likely middle-income, likely not trying to commit tax fraud, probably just overwhelmed by life—who somehow failed to pay their Oklahoma state income taxes for not one, not two, but seven tax years: 2013, 2014, 2015, 2016, 2017, 2019, and 2020. That’s not a typo. They skipped 2018, which makes you wonder—did they finally get their act together that year? Did they file and pay? Or did they just… get lucky? Either way, the state noticed. And when the Oklahoma Tax Commission notices, they don’t send a polite reminder. They send warrants. Plural.

Here’s how this went down: every year listed, the Frys owed state income tax. The amounts weren’t astronomical—ranging from $1,249 in 2016 to $2,864 in 2017—but they weren’t paid. And in the world of tax enforcement, silence is not an option. The state doesn’t shrug and say, “Eh, maybe they’ll get to it.” No. They assess the tax, slap on interest, add penalties, and then—like a financial zombie rising from the grave—they re-file the debt years later to keep the collection clock ticking. For example, a tax warrant originally filed in February 2016 for 2014 taxes was refiled in February 2026. That’s a decade later. The state isn’t just persistent; they’re patient. They’re the tortoise in the tax race, and they always win.

Each unpaid year comes with its own tax warrant, a legal document that transforms the debt into something that functions like a court judgment. That means the Tax Commission can bypass a full trial and go straight to enforcement—garnishing wages, seizing bank funds, or placing liens on real estate. And the cost? Oh, the cost. The original tax bill across all years was around $18,222. But thanks to interest, penalties, filing fees, and the dreaded “tax warrant penalty,” that number ballooned to $40,356.06—more than double. Let that sink in: the Frys didn’t just avoid paying taxes. They avoided paying taxes long enough for the system to punish them mercilessly. The 2017 tax year alone started with a $2,864 tax bill but now totals over $4,000 in penalties alone. That’s not just interest. That’s a financial horror story.

Now, why are they in court? Technically, this isn’t a trial. It’s an application for state tax enforcement—a procedural move that asks the court to bless the Tax Commission’s right to start seizing assets. There’s no dispute over whether the Frys owe money. There’s no defense of “I didn’t know” or “I was going through something.” The filing doesn’t include any response from the couple, so we’re only hearing one side. But under Oklahoma law, once a tax warrant is properly filed, the state gets the same collection powers as if it had won a lawsuit. So this isn’t about proving guilt. It’s about cutting the red tape so the state can start taking money—any money—from the Frys’ pockets.

And what does the state want? Everything. The full $40,356.06, plus ongoing interest and fees. They’re asking the court to order a hearing on the couple’s assets—meaning they want to know what the Frys own: bank accounts, cars, real estate, retirement funds, you name it. They’re also requesting permission to file garnishments, which means intercepting wages or bank deposits before the couple even sees them. This isn’t about fairness. It’s about recovery. And while $40,000 might not sound like a fortune in the grand scheme of tax evasion—this isn’t Al Capone territory—it’s a massive burden for an average household. For context, that’s a down payment on a house, a year of rent in Oklahoma City, or two brand-new Toyota Camrys. For someone already struggling to pay taxes, that kind of debt can feel like a life sentence.

Now, here’s our take: the most absurd part of this case isn’t that the Frys didn’t pay their taxes. People mess up. Life happens. Jobs disappear. Medical bills pile up. The tax code is a nightmare. No, the absurd part is how relentless the system becomes once you fall behind. The original debt was manageable. But by the time the state refiles warrants in 2026 for taxes from 2014, you have to wonder—where was the outreach? Where was the warning? Did the Frys get notices? Did they ignore them? Did they move? Did they die? The filing doesn’t say. And that’s the problem. This feels less like justice and more like bureaucratic autopilot: assess, penalize, refile, collect. No mercy. No negotiation. Just a cold, mechanical escalation.

We’re not rooting for tax evasion. We’re not saying people should get a free pass. But $40,000 for a $18,000 mistake? That’s not deterrence. That’s debt bondage. And while the Oklahoma Tax Commission has every legal right to do this—and, frankly, needs to enforce the rules to keep the lights on—we can’t help but feel like the machine has swallowed the humans whole. Jeffrey and Shannon Fry aren’t villains. They’re probably just people who got behind and never caught up. And now, thanks to the magic of compound penalties, they’re not just paying for their mistakes. They’re paying forever.

So if there’s a moral to this story, it’s this: don’t ignore your tax bills. Not because the state will forget—they won’t. Not because it’s a small amount—it won’t stay that way. But because the Oklahoma Tax Commission is out here playing the long game. And they always collect.

Case Overview

Petition

Jurisdiction

District Court of Oklahoma County, Oklahoma

Filing Attorney

Scott McGlasson

Linebarger Goggan Blair & Sampson, LLP

Relief Sought

Plaintiffs

STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION government
Rep: Scott McGlasson, OBA#20591, Elizabeth Paul, OBA#32714, Linebarger Goggan Blair & Sampson, LLP

Defendants

JEFFREY FRY, SHANNON FRY individual

Claims

#	Cause of Action	Description
1

Petition Text

1,838 words

In the District Court of Oklahoma County STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. JEFFREY FRY SHANNON FRY SSN XXX-XX-7238 XXX-XX-3842 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 $18,222.00, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 2034614272 , 88457216 , 1608892416 , 223367168 , 1128517632 , 1871564800 , 2091413504 <table> <tr> <th>Tax Type</th> <th>Periods</th> </tr> <tr> <td>INCOME</td> <td>2013</td> </tr> <tr> <td>INCOME</td> <td>2014</td> </tr> <tr> <td>INCOME</td> <td>2015</td> </tr> <tr> <td>INCOME</td> <td>2016</td> </tr> <tr> <td>INCOME</td> <td>2017</td> </tr> <tr> <td>INCOME</td> <td>2019</td> </tr> <tr> <td>INCOME</td> <td>2020</td> </tr> </table> 3. That a total indebtedness in the amount of $40,356.06 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 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 Oklahoma County FEIN/SSN: ***-**-7238, ***-**-3842 Taxpayer: JEFFREY G AND SHANNON G FRY 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 Individual Income with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-13990730-02 12/01/2013 - 12/31/2013 Total Tax: $ 1,299.00 Interest to date of issuance: $ 355.48 Penalties to date of issuance: $ 64.95 Tax warrant penalty: $ 171.94 Filing Fee: $ 44.00 Total Amount Due: $ 1,935.37 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 25, 2026 Refiling of this tax warrant originally filed on February 24, 2016 is in accordance with 68 Oklahoma Statutes, 1999 Suppl., Sections 230 and 231. Oklahoma Tax Commission: [signature] Assistant Secretary OKLAHOMA Tax Commission PO Box 26930 Oklahoma City Oklahoma 73126 Oklahoma County Tax Warrant: 88457216 Date Assessed: April 15, 2015 FEIN/SSN: ***-**-7238, ***-**-3842 Taxpayer: JEFFREY G AND SHANNON G FRY 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 Individual Income with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-13990730-02 01/01/2014 - 12/31/2014 Total Tax: $ 2,095.00 Interest to date of issuance: $ 432.52 Penalties to date of issuance: $ 104.75 Tax warrant penalty: $ 200.00 Filing Fee: $ 44.00 Total Amount Due: $ 2,876.27 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 27, 2026 Refiling of this tax warrant originally filed on February 26, 2016 is in accordance with 68 Oklahoma Statutes, 1999 Suppl., Sections 230 and 231. Oklahoma Tax Commission: Jenni King Assistant Secretary County Clerk Retains Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-**7238, **-**3842 Taxpayer: JEFFREY G AND SHANNON G FRY 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-13990730-02 01/01/2015-12/31/2015 Total Tax: $1,591.00 Interest to date of issuance: $364.05 Penalties to date of issuance: $79.55 Tax warrant penalty: $200.00 Filing Fee: $26.00 Total Amount Due: $2,260.60 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, 2017 Oklahoma Tax Commission: Assistant Secretary Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-**7238, **-**3842 Taxpayer: JEFFREY G AND SHANNON G FRY 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-13990730-02 01/01/2016-12/31/2016 Total Tax: $1,249.00 Interest to date of issuance: $208.90 Penalties to date of issuance: $62.45 Tax warrant penalty: $152.04 Filing Fee: $26.00 Total Amount Due: $1,698.39 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 16, 2017 Oklahoma Tax Commission: Assistant Secretary Oklahoma Tax Commission TW 19.502 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Logan County FEIN/SSN: **-**7238, **-**3842 Taxpayer: JEFFREY G AND SHANNON G FRY Tax Warrant #: 1128517632 Date Assessed: May 29, 2019 THE STATE OF OKLAHOMA TO: The County Clerk of Logan 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-13990730-02 01/01/2017-12/31/2017 Total Tax: $ 2,864.00 Interest to date of issuance: $ 841.91 Penalties to date of issuance: $ 143.20 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.00 Penalties to date of issuance: $ 4,085.11 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, 2019 Oklahoma Tax Commission: [Signature] Assistant Secretary EXHIBIT E Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-**-7238, **-**-3842 Taxpayer: JEFFREY G AND SHANNON G FRY 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 ITI with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-13990730-02 01/01/2019-12/31/2019 <table> <tr> <th>Total Tax:</th> <td>$ 1,661.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$ 122.55</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$ 83.05</td> </tr> <tr> <th>Tax warrant penalty:</th> <td>$ 186.66</td> </tr> <tr> <th>Filing Fee:</th> <td>$ 36.00</td> </tr> <tr> <th>Total Amount Due:</th> <td>$ 2,089.26</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 January 15, 2021 Oklahoma Tax Commission: [signature] Assistant Secretary Oklahoma Tax Commission 2501 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Oklahoma County FEIN/SSN: ***-**-7238, ***-**-3842 Taxpayer: JEFFREY G AND SHANNON G FRY 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-13990730-02 01/01/2020 - 12/31/2020 Total Tax: $2739 Interest to date of issuance: $401 Penalties to date of issuance: $136 Tax warrant penalty: $260 Filing Fee: $36 Total Amount Due: $3277 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, 2021 Oklahoma Tax Commission: Jeri King Assistant Secretary