CS-2026-00151 - OKLAHOMA TAX COMMISSION v. MARY BETH WASHINGTON

What's This Case About?

Let’s get one thing straight: the Oklahoma Tax Commission does not play. While the rest of us are out here forgetting to pay our electric bills or letting library fines pile up like ancient artifacts, Michael and Mary Beth Washington have somehow managed to rack up over ten thousand dollars in unpaid income taxes—plus interest, penalties, fees, and what can only be described as the full wrath of the state. And now, the government is coming for them like a tax-collecting Terminator, demanding they show up in court to explain where all their assets are. This isn’t just a late tax return. This is a full-blown fiscal intervention.

Meet Michael L. Washington and Mary Beth Washington—your average married couple from Washington County, Oklahoma, who, based on the tax warrants, appear to have treated their IRS filings like optional homework. They didn’t just forget to file once. No, no. They went full three-peat, failing to pay state income taxes for three consecutive years: 2022, 2023, and 2024. That’s not negligence. That’s a pattern. A lifestyle choice. And while we don’t know what their income is or why they didn’t pay—maybe they’re anti-tax libertarians, maybe they’re living off the grid, or maybe they just really hate math—we do know the Oklahoma Tax Commission has had enough. The Commission, which is basically the state’s financial bouncer, has slapped them with not one, not two, but three tax warrants, each uglier than the last, and now they’re dragging the couple into court like a couple of deadbeat superheroes who forgot to renew their licenses.

Here’s how it went down: in 2023, the Commission assessed the first chunk of debt—$2,211—for unpaid 2022 income taxes. That included the base tax, interest, penalties, and even a $200 “tax warrant penalty” that sounds like something a gym charges when you break a treadmill. Then, in 2024, they came back with a bigger bill—$3,419.74—for the 2023 tax year, which had ballooned thanks to more interest and more penalties. And just when you thought it couldn’t get worse? Boom. April 2025. Another warrant. This one for $4,938.92—the largest of them all—for the 2024 tax year. By now, the total unpaid tab was over $10,500, and climbing. Interest doesn’t stop. Penalties don’t care if you’re having a bad week. The machine keeps grinding.

So what’s the state actually asking for? In legalese, it’s an “Application for State Tax Enforcement,” which sounds like something out of a dystopian tax thriller. But in plain English? The Oklahoma Tax Commission wants the court to force the Washingtons to show up and explain what they own. This is called a “hearing on assets,” and it’s not a friendly chat. It’s a legal demand: “Hey, you owe us ten grand. Where’s the money? Got a boat? A second car? A secret savings account under the mattress?” If the Washingtons don’t show, the state can start garnishing wages, seizing bank accounts, or putting liens on property. The Commission isn’t asking for punitive damages or an apology. They just want their money—plus all the extra fees they’ve tacked on for the privilege of being ignored.

And let’s talk about that number: $10,569.66. Is that a lot? Well, for a civil court case in rural Oklahoma, yeah—it’s not a fender-bender settlement or a disputed lawn-mowing bill. This is real money. It’s a used car. It’s a year of rent in some parts of the state. It’s also not so much that it suggests the Washingtons are high-rolling tax evaders living in a mansion on a hill. This feels more like a middle-class couple who fell behind, maybe lost a job, maybe got overwhelmed, and then—instead of fixing it—just kept hoping it would go away. But taxes don’t work like that. You can’t ghost the government and expect it to forget. The longer you wait, the more it costs. And now, thanks to interest and penalties, that original $8,138.23 they owed has swelled by nearly 30%. That’s the financial equivalent of a horror movie jump scare—just when you think it’s over, it gets worse.

The filing itself is cold, robotic, and utterly merciless—exactly how tax enforcement should be. No drama. No accusations of fraud. Just a spreadsheet with dates, amounts, and the quiet fury of bureaucracy. The attorneys? Linebarger Goggan Blair & Sampson, LLP—a firm that specializes in debt collection for government agencies. Their job isn’t to negotiate. It’s to collect. And their guy, Scott McGlasson, isn’t here to make friends. He’s here to file paperwork, serve warrants, and make sure the court knows the state has all the legal rights to pursue this debt like a bloodhound on a scent.

Now, here’s the thing we can’t stop thinking about: Why? Why would two people let this happen three years in a row? Filing taxes is annoying, sure. But it’s not exactly brain surgery. Did they not realize they owed money? Were they disputing the amounts? Did they think Oklahoma wouldn’t notice? Because spoiler: Oklahoma noticed. And not only did they notice, they documented everything, down to the penny, and then charged them more for the inconvenience. There’s a dark comedy in how thoroughly the system punishes delay. It’s like if you returned a library book a year late and they billed you for the entire library.

We’re not rooting for the Washingtons to get away with anything—this isn’t a rebellion against tyranny. But we are rooting for someone, somewhere, to stand up in court and say, “Look, we messed up. We’ll pay. Just give us a payment plan.” Because that’s usually how these things end—not with handcuffs, but with installments and regret. The real villain here isn’t the couple or the taxman. It’s the silence. The refusal to engage. The hope that if you ignore a problem long enough, it’ll fix itself. Spoiler two: it doesn’t. And now, thanks to a trio of tax warrants and a very patient state agency, Michael and Mary Beth Washington are about to learn that lesson the hard way—on the record, in open court, and with interest.

Case Overview

$10,570 Demand Petition

Jurisdiction

District Court, Oklahoma

Filing Attorney

Scott McGlasson

Linebarger Goggan Blair & Sampson, LLP

Relief Sought

$10,570 Monetary

Plaintiffs

OKLAHOMA TAX COMMISSION government
Rep: Linebarger Goggan Blair & Sampson, LLP

Defendants

MARY BETH WASHINGTON individual
Rep: null
MICHAEL WASHINGTON individual
Rep: null

Claims

#	Cause of Action	Description
1	collection of unpaid taxes

Petition Text

1,061 words

In the District Court of Washington County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. MARY BETH WASHINGTON MICHAEL WASHINGTON SSN XXX-XX-2337, XXX-XX-1915 Defendant(s) Case No. CS-2026-151 (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 $10,569.66, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 1594918912 , 1227859968 , 1213274112 <table> <tr> <th>Tax Type</th> <th>Periods</th> </tr> <tr> <td>INCOME</td> <td>2022</td> </tr> <tr> <td>INCOME</td> <td>2023</td> </tr> <tr> <td>INCOME</td> <td>2024</td> </tr> </table> 3. That a total indebtedness in the amount of $8,138.23 as of 02-09-26 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: 02-09-26 OKLAHOMA TAX COMMISSION, Plaintiff 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 2501 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Washington County FEIN/SSN: ***-**-1915, ***-**-2337 Taxpayer: MICHAEL L AND MARY BETH WASHINGTON Tax Warrant: 1594918912 Date Assessed: June 30, 2023 THE STATE OF OKLAHOMA TO: The County Clerk of Washington 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-11513322-02 01/01/2022 - 12/31/2022 <table> <tr> <th></th> <th></th> </tr> <tr> <td>Total Tax:</td> <td>$1924</td> </tr> <tr> <td>Interest to date of issuance:</td> <td>$190</td> </tr> <tr> <td>Penalties to date of issuance:</td> <td>$96</td> </tr> <tr> <td>Tax warrant penalty:</td> <td>$200</td> </tr> <tr> <td>Filing Fee:</td> <td>$36</td> </tr> <tr> <td>Total Amount Due:</td> <td>$2211</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 December 15, 2023 EXHIBIT A Oklahoma Tax Commission: [Signature] Assistant Secretary Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Washington County FEIN/SSN: ***-**-1915, ***-**-2337 Taxpayer: MICHAEL L AND MARY BETH WASHINGTON Tax Warrant: 1227859968 Date Assessed: April 12, 2024 THE STATE OF OKLAHOMA TO: The County Clerk of Washington 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-11513322-02 01/01/2023 - 12/31/2023 Total Tax: $ 2,541.00 Interest to date of issuance: $ 465.69 Penalties to date of issuance: $ 177.05 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.00 Total Amount Due: $ 3,419.74 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, 2024 EXHIBIT B Oklahoma Tax Commission: Jerrie King Assistant Secretary I-2025-007974 Book 1234 Pg 3166 10/16/2025 9:28am Pg 3166-3166 Fee: $18.00 Doc: $0.00 Annette Smith - Washington County Clerk State of Oklahoma OKLAHOMA Tax Commission PO Box 26930 Oklahoma City Oklahoma 73126 Washington County FEIN/SSN: ***-**-1915, ***-**-2337 Taxpayer: MICHAEL L AND MARY BETH WASHINGTON Tax Warrant: 1213274112 Date Assessed: April 14, 2025 THE STATE OF OKLAHOMA TO: The County Clerk of Washington 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-11513322-02 01/01/2024 - 12/31/2024 <table> <tr> <th>Total Tax:</th> <td>$3,648.43</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$800.74</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$253.75</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>$4,938.92</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 October 15, 2025 EXHIBIT Oklahoma Tax Commission: Jeri King Assistant Secretary County Clerk Retains