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COMANCHE COUNTY • CJ-2026-248

STATE OF OKLAHOMA, EX. REL., OKLAHOMA TAX COMMISSION v. CARRINGTON JOHNSON

Filed: Apr 8, 2026
Type: CJ

What's This Case About?

Let’s just cut to the chase: the Oklahoma Tax Commission is coming for $38,209 — and they brought paperwork.

This isn’t some shady repo man with a clipboard and a grudge. No, this is the full weight of the state descending on one Carrington Johnson like a very patient, very bureaucratic thundercloud. The charge? Failing to pay state income taxes for 2020 and 2021 — a seemingly simple oversight that has ballooned, thanks to interest, penalties, and the state’s relentless financial arithmetic, into a debt that now rounds out at nearly forty large. And the state isn’t just knocking on the door. They’ve already filed tax warrants, which function legally like court judgments, giving them the right to seize property, garnish wages, or do whatever else it takes to get their money. This isn’t a request. It’s a financial siege with receipts.

So who is Carrington Johnson? Well, unless you’re deep into Comanche County property records or have a very specific reason to know someone with the SSN ending in 5065, probably no one you’ve heard of. And that’s the point. Johnson isn’t a celebrity, a politician, or a notorious tax dodger. They’re just… a person. A regular Oklahoman who, at some point, didn’t pay their state income taxes. Maybe they had a rough year. Maybe they lost a job. Maybe they thought they could play the odds and hope the system wouldn’t notice. Spoiler: it noticed. Loudly. And now the Oklahoma Tax Commission — the same folks who process your refund (or don’t) — has lawyered up with Scott McGlasson and Elizabeth Paul of Lunebarger Goggan Blair & Sampson, LLP, a firm that, by name alone, sounds like it should be handling oil barons or divorce cases involving three yachts. Instead, they’re here to collect $38,209.72 from a single taxpayer. That’s the kind of detail that makes you wonder: is this a routine collection, or did someone really, really annoy the wrong bureaucrat?

Let’s unpack what actually happened — or rather, what didn’t happen. In 2020, Carrington Johnson failed to pay $5,071 in state income tax. That’s the base amount. But the state doesn’t just sit quietly. Oh no. They add interest — $576.39 — and penalties — another $253.55 — plus a $200 tax warrant penalty and a $36 filing fee. By the time the state issued the first warrant in November 2021, the total for 2020 alone was $6,136.94. Fast forward to March 2023, and the 2021 tax bill — originally $3,399 — had grown to $4,466.38 with interest and penalties. These two years of unpaid taxes now form the core of the state’s claim. But here’s where it gets juicy: the filing claims the total unpaid debt as of March 23, 2026 (yes, that’s five years in the future from the filing date — more on that later) is $18,131.44. Wait, what? That doesn’t add up. The two warrants only total about $10,603. So where does $38,209 come from?

Ah, the plot thickens. The initial petition asks the court to enforce the tax warrants — which total about $10,603 — but then claims a current balance of $18,131.44. And then, somehow, the total demand listed is $38,209.72. Either someone hit “copy” too many times in Excel, or there are additional tax periods, penalties, or interest calculations not disclosed in the public filing. Or — and this is the more likely scenario — the state is aggressively projecting future penalties and interest if the debt remains unpaid, which they’re legally allowed to do. Either way, the number keeps growing, like a horror movie monster that feeds on late fees. And the state isn’t just sitting on this. They’re asking the court to order Johnson to appear for a hearing on assets — meaning they want to know what Johnson owns, from bank accounts to cars to maybe even that slightly overpriced Peloton in the garage — so they can start garnishing wages or seizing property. This is not a negotiation. This is a financial audit with teeth.

So why are they in court? Technically, because the Oklahoma Tax Commission is filing an “Application for State Tax Enforcement.” In plain English: the state has already issued tax warrants — official documents that act like court judgments — but now they want the court’s help to actually collect the money. They’re not asking for a trial. They’re not arguing over whether taxes were owed. They’re saying, “We have the warrant. The law says we can treat this like a judgment. Now please let us go after the defendant’s assets.” It’s less “Law & Order” and more “bureaucratic triage.” The legal mechanism is straightforward: under Oklahoma law, once a tax warrant is filed, it becomes a lien on all the taxpayer’s property — real and personal — just like if they’d lost a lawsuit. The state can then use all the usual collection tools: wage garnishment, bank levies, property liens. The court’s role here is mostly procedural — to authorize the next steps in the collection process, not to debate the morality of state income tax.

Now, about that $38,209. Is it a lot? Depends on who you are. For a billionaire, it’s a rounding error. For the average Oklahoman, it’s a down payment on a house — or a year and a half of rent. It’s also more than the median annual income in Comanche County. So yes, it’s a lot. Especially when you consider the original tax debt was just over $8,400. In less than five years, the state has nearly quadrupled the amount owed through penalties and interest. That’s the kind of math that makes people swear off filing taxes altogether. But the state doesn’t care about your sob story. They care about the bottom line. And their bottom line says: pay up, or we take what you’ve got.

Our take? Look, we’re entertainers, not lawyers. But here’s the absurdity no one’s talking about: the state of Oklahoma is using a full legal enforcement action — complete with attorneys, court filings, and a docket number — to collect a debt that started as two years of unpaid income tax. And while yes, taxes are how we pay for roads and schools and the very courts handling this case, the sheer escalation is wild. A person misses a tax payment. The state adds penalties. Then interest. Then more penalties. Then they send lawyers. Then they file liens. Then they demand a court hearing on assets. At what point does the punishment stop fitting the crime and start feeling like financial overkill? And let’s not ignore the typo — or time travel — in the filing: it’s dated March 23, 2026. Either the Oklahoma Tax Commission has cracked time travel, or someone really needs to proofread before hitting “file.” Either way, we’re rooting for a little mercy — or at least a spreadsheet audit — before this turns into a lifetime of wage garnishment for a few thousand in unpaid taxes.

Case Overview

$38,210 Demand Petition
Jurisdiction
District Court of Comanche County, Oklahoma
Relief Sought
$38,210 Monetary
Plaintiffs
Defendants
Claims
# Cause of Action Description
1 Application for State Tax Enforcement Plaintiff seeks to enforce state tax warrant against defendant for unpaid taxes

Petition Text

756 words
In the District Court of Comanche County State of Oklahoma STATES OF OKLAHOMA, EX. REL., OKLAHOMA TAX COMMISSION Plaintiff, v. CARRINGTON JOHNSON SSN XXX-XX-5065 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 $10,603.32, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 937805824, 564850688 <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>?</td> <td></td> </tr> </table> 3. That a total indebtedness in the amount of $18,131.44 as of 03-23-26 remains unpaid. 4. That the above-referenced tax warrant(s) have been filed as provided by law and the Oklahoma Tax Commission therefore has all of the remedies and may take all of the proceedings thereon for collection thereof which may be had or taken upon a judgment of the District Court per Title 68 O.S. §231 - §255. WHEREFORE, Plaintiff prays that Defendant(s) be ordered to appear at a hearing on assets; that such garnishment action or actions be maintained, or any other actions as are needed against said Defendant(s) in order to collect the full amount of indebtedness, together with interest, penalty, and fees as provided by Title 68 O.S. §217 or other laws, and for the costs of this action. DATED this date: 03-23-26 OKLAHOMA TAX COMMISSION, Plaintiff BY: Scott McGlasson, OBA#20591 Elizabeth Paul, OBA#32714 Lunebarger Goggan Blair & Sampson, LLP P.O. Box 950391 Oklahoma City, OK 73195-0391 877-304-6848 / 877-304-6847 (fax) [email protected] Attorneys for Plaintiff Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Comanche County FEIN/SSN: **-***5065 Taxpayer: CARRINGTON JOHNSON THE STATE OF OKLAHOMA TO: The County Clerk of Comanche County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for ITI with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11438621-02 01/01/2020-12/31/2020 <table> <tr><th>Total Tax:</th><td>$</td><td>5,071.00</td></tr> <tr><th>Interest to date of issuance:</th><td>$</td><td>576.39</td></tr> <tr><th>Penalties to date of issuance:</th><td>$</td><td>253.55</td></tr> <tr><th>Tax warrant penalty:</th><td>$</td><td>200.00</td></tr> <tr><th>Filing Fee:</th><td>$</td><td>36.00</td></tr> <tr><th>Total Amount Due:</th><td>$</td><td>6,136.94</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, 2021 EXHIBIT A Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 FEIN/SSN: **.*5065 Taxpayer: CARRINGTON JOHNSON Comanche County THE STATE OF OKLAHOMA TO: The County Clerk of Comanche 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-11438621-02 01/01/2021-12/31/2021 Total Tax: $ 3,399.00 Interest to date of issuance: $ 661.43 Penalties to date of issuance: $ 169.95 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.00 Total Amount Due: $ 4,466.38 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, 2023 XHIBIT B Oklahoma Tax Commission: Toni King Assistant Secretary
Disclaimer: This content is sourced from publicly available court records. Crazy Civil Court is an entertainment platform and does not provide legal advice. We are not lawyers. All information is presented as-is from public filings.