CJ-2026-00050 - STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION v. BRANDON DUNN, CANDICE DUNN

What's This Case About?

Let’s get one thing straight: the Oklahoma Tax Commission does not play. And when Brandon and Candice Dunn thought they could quietly skip out on their taxes for three different years—2021, 2023, and 2024—without so much as a “sorry, bad year”—the state said, “Oh, we saw that,” and slapped them with a $10,611.38 tax warrant, plus interest, penalties, fees, and the full weight of the Oklahoma judicial system. This isn’t a dramatic tax evasion saga involving offshore accounts or diamond-studded yachts—it’s just a couple who apparently forgot that paying taxes is a thing, and now the government wants its money, with a side of legal consequences.

Meet Brandon and Candice Dunn, a married couple living in Bryan County, Oklahoma, who—judging by the filing—seem to have treated their annual income tax obligations like expired coupons: easy to ignore, unlikely to come back to haunt them. Spoiler: they did. The State of Oklahoma, acting through the Oklahoma Tax Commission (which is basically the state’s financial bouncer), is not here to negotiate. They’re represented by attorneys from Linebarger Goggan Blair & Sampson, LLP—a firm so synonymous with government debt collection that if they had a mascot, it’d be a stern-looking owl holding a ledger and a garnishment order. The Dunns, on the other hand, appear to be representing themselves, unless they’ve quietly hired counsel since the filing. No offense, Brandon and Candice, but going up against a state agency with an entire legal team feels a bit like bringing a folding lawn chair to a knife fight.

So what happened? Well, it’s not a whodunit. The Dunns didn’t get audited after flaunting a suspiciously lavish lifestyle on Instagram. There’s no evidence of shell companies or hidden crypto wallets. This is simpler, and in a way, more relatable: they just didn’t pay. For the tax year 2021, they owed $1,644 in income tax. By the time penalties, interest, filing fees, and that ever-present “tax warrant penalty” were tacked on, that bill ballooned to $2,316.42. Fast forward to 2023—another year, another tax return ignored. This time, the base tax jumps to $2,538, and with interest and penalties? $3,467.01. Then, in 2024—yes, the most recent tax year on record—another $2,348 in taxes owed, growing to $3,087.63 with fees. Add it all up, and you’ve got a total unpaid balance of $10,611.38 as of February 4, 2026. That’s not chump change, but it’s also not “I bought a second home in Tulsa” money. It’s more like “I skipped car payments for a year” money—enough to hurt, but not enough to bankrupt a nation.

Now, why are we in court? Because the Oklahoma Tax Commission, after sending what we can only assume were very polite notices (and possibly less polite ones), decided to escalate. They filed a tax warrant—which, despite sounding like something out of a Wild West bounty hunt, is actually a legal tool that allows the state to treat unpaid taxes like a court judgment. That means the Commission can freeze bank accounts, garnish wages, or put liens on property. It’s not a criminal case—nobody’s going to jail for not filing taxes (unless there’s fraud, and there’s no hint of that here)—but it is serious civil enforcement. The filing claims the warrants were properly issued and recorded, and now the state wants the court to order the Dunns to show up and explain what assets they have so the Commission can start collecting. It’s not about punishment; it’s about recovery. The government wants its cut, and it wants it now.

And what do they want? A cool $10,611.38—plus interest, penalties, and fees that keep ticking like a financial time bomb. The total demand listed in the filing is $10,817.44, which suggests the interest hasn’t stopped piling up. Is that a lot? For a tax debt spanning three years, it’s actually not outrageous. The average American household pays way more than that in taxes annually. But here’s the rub: the Dunns didn’t just underpay—they didn’t pay at all. And by ignoring the debt, they let penalties and interest do the math for them. That $1,644 from 2021? It grew by over 40% just from sitting unpaid. The state isn’t being greedy; it’s being mechanical. The system is designed to make it hurt more the longer you wait. It’s like a library fine, but with constitutional authority and a law firm on speed dial.

Now, here’s our take: the most absurd part of this whole thing isn’t that the Dunns owe money. It’s that they apparently thought they could ignore three years of tax obligations and nothing would happen. Did they think the taxman only comes for people with private jets? Did they assume 2020-era stimulus checks meant tax season was canceled forever? Or did they just… forget? Because if this was a one-year slip-up, sure, we’d cut them some slack. But 2021, 2023, and 2024? That’s not an oversight. That’s a pattern. And the fact that the 2024 taxes are already being enforced in early 2026 suggests they didn’t even file their most recent return on time. Yikes.

We’re not rooting for the Dunns to lose their house over $10,800. But we are rooting for basic civic responsibility. The tax system only works if people pay in. And while the Oklahoma Tax Commission may come across as the bureaucratic equivalent of a debt collector with a badge, they’re not making this up. The numbers are there. The warrants are dated. The interest is compounding like a science experiment gone wrong. This case isn’t about drama or betrayal—it’s about the quiet, relentless machinery of government catching up with someone who thought they could opt out.

So here’s the moral of the story: if the state sends you a tax warrant, do not treat it like spam mail. It’s not going to expire. It’s not going to forgive you because you had a rough year. And it definitely won’t disappear if you ignore it long enough. In fact, it’ll just get louder, angrier, and more expensive. The Dunns learned that the hard way. And now, thanks to public records, so has everyone in Bryan County. Welcome to the court of public opinion, where the jury is already in, and the verdict is: you really should’ve just filed your taxes.

Case Overview

$10,817 Demand Petition

Jurisdiction

District Court of Bryan County, Oklahoma

Filing Attorney

Scott McGlasson, Elizabeth Paul

Linebarger Goggan Blair & Sampson, LLP

Relief Sought

$10,817 Monetary

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

BRANDON DUNN, CANDICE DUNN individual

Claims

#	Cause of Action	Description
1	State Tax Enforcement	Tax Warrant for unpaid taxes

Petition Text

942 words

In the District Court of Bryan County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. BRANDON DUNN CANDICE DUNN SSN XXX-XX-5965 XXX-XX-8728 Defendant(s) Case No. CJ 20-50 (To be entered by Court Clerk) BY [signature] Deputy 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 $8,871.06, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 81457152 , 101304320 , 389998592 Tax Type Periods INCOME 2021 INCOME 2023 INCOME 2024 3. That a total indebtedness in the amount of $10,611.38 as of 02-04-26 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: 02-04-26 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 FEIN/SSN: ***-**-5965 Taxpayer: BRANDON and CANDICE DUNN THE STATE OF OKLAHOMA TO: The County Clerk of Bryan County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for Individual Income Tax with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11349984-02 01/01/2021 - 12/31/2021 Total Tax: $ 1,644.00 Interest to Date of Issuance: $ 356.37 Penalties to Date of Issuance: $ 80.05 Tax Warrant Penalty: $ 200.00 Filing Fee: $ 36.00 Total Amount Due: $ 2,316.42 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 judgment, 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. Oklahoma Tax Commission: [Signature] Assistant Secretary OKLAHOMA Tax Commission PO Box 26930 Oklahoma City Oklahoma 73126 Bryan County FEIN/SSN: ***-**-5965, ***-**-8728 Taxpayer: BRANDON S AND CANDICE L DUNN THE STATE OF OKLAHOMA TO: The County Clerk of Bryan 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-11349984-02 01/01/2023 - 12/31/2023 <table> <tr> <th>Total Tax:</th> <td>$ 2,538.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$ 568.21</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$ 124.80</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>$ 3,467.01</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 March 17, 2025 Oklahoma Tax Commission: [Signature] Assistant Secretary OKLAHOMA Tax Commission PO Box 26930 Oklahoma City Oklahoma 73126 Bryan County FEIN/SSN: ***-**-5965, ***-**-8728 Taxpayer: BRANDON S AND CANDICE L DUNN Tax Warrant: 389998592 Date Assessed: April 16, 2025 THE STATE OF OKLAHOMA TO: The County Clerk of Bryan 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-11349984-02 01/01/2024 - 12/31/2024 Total Tax: $ 2,348.00 Interest to date of issuance: $ 386.23 Penalties to date of issuance: $ 117.40 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.00 Total Amount Due: $ 3,087.63 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 Oklahoma Tax Commission: [Signature] Assistant Secretary