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OKLAHOMA COUNTY • CJ-2026-1725

Oklahoma Tax Commission v. Bradley Sanderson, Shelly Sanderson

Filed: Mar 9, 2026
Type: CJ

What's This Case About?

Let’s cut straight to the drama: the Oklahoma Tax Commission just came for a married couple like they were fugitives in a tax-themed Western, demanding over $11,000 in unpaid income taxes, interest, penalties, and fees—because apparently, the Sandersons thought the IRS was more of a suggestion than a legal obligation. Spoiler alert: the government does not mess around when you ghost your tax return for three straight years. And while this isn’t a murder mystery or a cheating spouse scandal, it is the kind of slow-motion financial trainwreck that makes you go, “Wait… how did it get this bad?”

Meet Bradley and Shelly Sanderson, Oklahoma residents, married, and—based on the court filing—apparently fans of letting their tax obligations simmer like a neglected pot of chili until it explodes all over the kitchen floor. We don’t know their jobs, their hobbies, or whether they keep garden gnomes on their front lawn. What we do know is that between 2020 and 2022, they failed to pay state income taxes, and instead of sorting it out early, they let it fester like an open wound wrapped in W-2s. The Oklahoma Tax Commission, not known for its patience or sense of humor about unpaid bills, finally had enough. And so, on March 6, 2024, they filed a formal Application for State Tax Enforcement—which sounds like something out of a dystopian bureaucracy flick, but in reality, is just how the state says, “We’re coming for your stuff.”

Here’s how it went down, dollar by painful dollar. In 2020, the Sandersons owed $4,462 in actual income tax. That’s the base cost—the “you made money, you owe taxes” part. But because they didn’t pay, interest started piling up like unread emails. By the time the tax warrant was issued in November 2021, the interest alone had ballooned to $2,168.13—nearly half the original tax bill. Add in a $446.20 penalty for nonpayment, a $200 tax warrant penalty (basically a “you made us do this” fee), and a $36 filing fee, and suddenly, a $4,462 problem became a $7,312.33 disaster. That’s before any of the later years even get added in. Let that sink in: they owed just under $4,500, and through sheer inaction, turned it into over seven grand. That’s not just bad money management—that’s financial performance art.

But wait, there’s more! Because apparently, the Sandersons didn’t learn their lesson. In 2021, they owed another $324 in taxes. Seems manageable, right? Except they didn’t pay that either. And by June 2023, that modest bill had picked up $16 in penalties, a $42 tax warrant penalty, and another $36 filing fee, bringing the total for that year to $420. Not a fortune, but a pattern. And then, in 2022? $282 in taxes. Again, not a king’s ransom. But again, unpaid. Interest: $27. Penalty: $0 (maybe they filed late but paid something?). Add the usual $30 tax warrant penalty and $36 filing fee, and that year’s total jumps to $309. So now, we’re looking at three years of “we’ll deal with it later” turning into a combined debt of $8,041.33 in original taxes and penalties—and $11,593.16 total when you include interest and enforcement costs as of March 2026 (yes, the filing says 2026—either a typo or a glimpse into the future, which we’re choosing to believe).

So why are we in court? Because the Oklahoma Tax Commission isn’t just sending polite reminder emails. They’ve escalated to legal enforcement. By filing this application, they’re asking the court to treat their tax warrant like a court judgment—which means they can now go after the Sandersons’ assets. We’re talking wage garnishments, bank levies, property liens, the whole “your paycheck is now 30% smaller” package. The filing specifically asks the court to order the Sandersons to appear for a “hearing on assets,” which is exactly what it sounds like: a legal sit-down where they’ll be forced to disclose everything they own, down to the last toaster, so the state can figure out what to seize. It’s not jail time—this isn’t a criminal case—but it’s the financial equivalent of being pinned down while the government rummages through your wallet.

And what do they want? Eleven thousand five hundred ninety-three dollars and sixteen cents. Is that a lot? Well, yes and no. In the grand scheme of tax evasion, this isn’t Al Capone territory. No offshore accounts, no private jets, no Swiss bank drama. But for an average Oklahoma household, $11.5k is serious money—roughly two months of median take-home pay. It’s a car, a year of rent, a major medical bill. And the fact that it ballooned to that amount from under $5,000 in actual taxes? That’s the real story here. This isn’t just about failing to file—it’s about ignoring notices, skipping deadlines, and letting compounding interest do its evil work. The Sandersons didn’t get blindsided by a surprise tax bill. They had years to fix this. Instead, they let the state’s collection machine crank up the pressure until it reached full “we’re coming for your stimulus check” mode.

Now, here’s our take: the most absurd part isn’t that they owe money. It’s that they let it get this bad. We’ve all procrastinated on bills. We’ve all stared at a stack of paperwork and thought, “I’ll do it tomorrow.” But three years? Multiple tax warrants? Interest nearly matching the original debt? That’s not procrastination—that’s a full-blown denial strategy. And let’s be real: the Oklahoma Tax Commission doesn’t send these things out for fun. They don’t enjoy hiring law firms like Linebarger/Goggan Blair & Sampson (yes, that’s a real firm, and yes, they specialize in collections) to chase down $300 tax bills. They do it because if they don’t, nobody pays. So while we can side-eye the Sandersons for their financial negligence, we also have to acknowledge the system’s ruthlessness. A $282 tax bill turning into $309 with fees? That’s not just recovery—it’s punishment. And while the state has every right to collect what’s owed, there’s something almost comically excessive about slapping a $30 “tax warrant penalty” on a couple who clearly can’t afford to pay in the first place.

Do we root for the Sandersons? Not exactly. But we do root for common sense. For a system that doesn’t let interest double a tax bill before someone gets a real chance to fix it. For a world where “file your taxes” isn’t treated like a game of Russian roulette with late fees. At the end of the day, this case isn’t about crime or conspiracy. It’s about two people who dropped the ball, and a government machine that responded with full bureaucratic artillery. And if that’s not a cautionary tale for the rest of us, then we’re all just one ignored notice away from our own tax warrant drama.

Case Overview

$11,493 Demand Petition
Jurisdiction
District Court of Oklahoma County, Oklahoma
Relief Sought
Plaintiffs
  • Oklahoma Tax Commission government
    Rep: Scott McGlasson, OBA#20591, Elizabeth Paul, OBA#32714, Linebarger/Goggan Blair & Sampson, LLP
Claims
# Cause of Action Description
1

Petition Text

939 words
In the District Court of Oklahoma County STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. BRADLEY SANDERSON SHELLY SANDERSON SSN XXX-XX-4449, XXX-XX-4675 Defendant(s) State of Oklahoma 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 $8,041.33, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 553093120 , 1040287744 , 2114029568 <table> <tr> <th>Tax Type</th> <th>Periods</th> </tr> <tr> <td>INCOME</td> <td>2020</td> </tr> <tr> <td>INCOME</td> <td>2021</td> </tr> <tr> <td>INCOME</td> <td>2022</td> </tr> </table> 3. That a total indebtedness in the amount of $11,593.16 as of 03-06-26 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: 03-06-26 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: ***-**-4449, ***-**-4675 Taxpayer: BRADLEY W AND SHELLY S SANDERSON Tax Warrant: 553098120 Date Assessed: November 09, 2021 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-10894338-02 01/01/2020 - 12/31/2020 Total Tax: $ 4,462.00 Interest to date of issuance: $ 2,168.13 Penalties to date of issuance: $ 446.20 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.00 Total Amount Due: $ 7,312.33 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, 2024 EXHIBIT A Oklahoma Tax Commission: [signature] Assistant Secretary Oklahoma Tax Commission 2501 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Oklahoma County FEIN/SSN: ****-**-4449, ****-**-4675 Taxpayer: BRADLEY W AND SHELLY S SANDERSON Tax Warrant: 1040287744 Date Assessed: June 27, 2023 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-10894338-02 01/01/2021 - 12/31/2021 Total Tax: $ 324 Interest to date of issuance: $ 0 Penalties to date of issuance: $ 16 Tax warrant penalty: $ 42 Filing Fee: $ 36 Total Amount Due: $ 420 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 December 15, 2023 Oklahoma Tax Commission: Jeri King Assistant Secretary County Clerk Retains Oklahoma Tax Commission 2501 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Oklahoma County FEIN/SSN: ****-**-4449, ****-**-4675 Taxpayer: BRADLEY W AND SHELLY S SANDERSON 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-10894338-02 01/01/2022 - 12/31/2022 Total Tax: $282 Interest to date of issuance: $27 Penalties to date of issuance: $0 Tax warrant penalty: $30 Filing Fee: $36 Total Amount Due: $309 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 December 15, 2023 EXHIBIT C Oklahoma Tax Commission: Assistant Secretary
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