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OKLAHOMA COUNTY • CS-2026-3132

Oklahoma Tax Commission v. Dane Conine

Filed: Mar 17, 2026
Type: CS

What's This Case About?

Let’s cut right to the chase: the Oklahoma Tax Commission is suing a man named Dane Conine for $9,994.38—yes, and thirty-eight cents—because he allegedly forgot to pay his state income taxes for 2015 and 2018. Not $10,000. Not even $9,995. We’re talking $9,994.38. That’s not just a number—that’s a statement. It’s the financial equivalent of your mom texting you “I’m not mad, just disappointed” with a screenshot of your credit card bill.

Now, who is Dane Conine? Honestly, we don’t know much. He’s not a celebrity. He’s not a politician. He’s not even someone who’s been in court before for anything dramatic like “allegedly training raccoons to steal from neighbors.” He’s just a regular guy with a Social Security number ending in 5430 and, apparently, a complicated relationship with tax season. The Oklahoma Tax Commission, on the other hand, is not just some clipboard-wielding bureaucrat in a sad fluorescent-lit office. No, this is the full-force arm of the state government, represented by Linebarger Goggan Blair & Sampson, LLP—a law firm whose name sounds like a villainous corporate law duo from a 1980s action movie. These are the people who show up at your door with a garnishment order and a very serious email signature.

So what went down? Picture this: It’s 2015. You’re probably listening to “Uptown Funk,” wearing jeggings, and thinking, “I’ll file my taxes… eventually.” Dane Conine may have done the same. According to the filing, he owed $3,478.03 in income tax for that year. But he didn’t pay. And the clock started ticking. Interest began to accrue. Penalties piled on. By the time the tax warrant was issued in 2018, that original tax bill had ballooned to $5,312.14 in penalties and interest alone—more than the actual tax he owed. That’s like buying a $35 concert ticket and ending up owing $500 because you forgot to RSVP to the parking RSVP email.

Fast forward to 2018—yes, the year that gave us the Infinity War trailer, avocado toast backlash, and apparently, another missed tax payment from Dane. This time, the base tax was smaller: $1,018. But again, no payment. And again, the penalties started stacking up. By October 2019, when the second tax warrant was issued, the added interest, penalties, and fees brought that 2018 debt to $1,440.24. Combine that with the 2015 mess, and you’ve got a total debt of $6,588.76—officially warrant-worthy. The Tax Commission filed those warrants like they were dropping a mic: “You didn’t pay? Fine. Now it’s a judgment.”

But here’s where it gets juicy. The lawsuit wasn’t filed in 2019. Or 2020. Or even 2025. No, the Oklahoma Tax Commission waited until March 17, 2026—St. Patrick’s Day, might we add—to officially sue Dane Conine. And by that point, the debt had grown even more. The filing says the total unpaid balance as of March 12, 2026, was $9,994.38. That’s nearly $3,500 in additional penalties, interest, and fees accrued after the warrants were already filed. At this point, the government isn’t just trying to collect what Dane owed—they’re collecting what the collection process itself cost. It’s like being late on your library book, getting a fine, then getting another fine for not paying the first fine, then getting taken to small claims court for the privilege of being reminded that overdue books accrue interest.

So why are we in court? Legally speaking, this is a “tax enforcement” action. The Oklahoma Tax Commission isn’t asking for a jury trial or demanding Dane be thrown in jail (though we’d pay to see that episode of Cops: Tax Edition). Instead, they’re asking the court to force Dane to show up for a “hearing on assets”—basically a financial interrogation where he’d have to disclose everything he owns, from his car to his savings account to that vintage Beanie Baby collection he’s been hiding in the attic. They also want permission to garnish his wages, seize property, or do whatever else the law allows to squeeze that $9,994.38 out of him. Under Oklahoma law, once a tax warrant is filed, it’s treated like a court judgment—meaning the state can treat Dane’s bank account like a piñata at a toddler’s birthday party.

And what do they want? $9,994.38. In context, that’s not chump change—but it’s also not life-altering wealth. For most people, it’s about three months’ rent in Oklahoma City, or the cost of a used car. But here’s the kicker: the original tax debt was just over $4,500. The rest? All penalties, interest, fees, and the bureaucratic equivalent of compound interest on regret. The state isn’t just recovering what Dane didn’t pay—they’re profiting from his forgetfulness. And while we’re not saying the government should just forget about taxes (imagine that world—chaos, anarchy, no roads, just people bartering with homemade candles), there’s something almost comically excessive about chasing a guy for nearly $10,000 because he missed two tax filings—especially when the filing date of the lawsuit is four years after the second warrant was issued. Did they forget about him? Was he low priority? Did someone misplace a folder labeled “Conine, D. - Mildly Annoying Tax Guy”?

Here’s our take: the most absurd part isn’t that Dane didn’t pay his taxes. We’ve all been late on something. The absurdity is in the math. A $3,478 tax bill turning into over five thousand dollars in penalties? A $1,000 tax debt growing to $1,440 in fees? And then waiting until 2026 to file suit, letting the interest keep compounding like a snowball rolling down a hill made of late fees? This isn’t just tax enforcement—it’s tax escalation. It’s the government playing Jenga with someone’s finances and then blaming them when the tower falls.

We’re not rooting for tax evasion. We’re not saying Dane is a hero. But we are saying that when a system allows penalties to nearly double the original debt, and then waits years to act, maybe the real villain isn’t the guy who forgot to file—it’s the machine that turned a paperwork snafu into a $10,000 nightmare. If Dane shows up to court with a shoebox of receipts and a sad PowerPoint explaining his 2015 financial situation, we’re giving him a standing ovation. And if the Tax Commission shows up with a garnishment order and a clipboard taller than a Texas skyscraper? Well, we’ll be here, popcorn ready, waiting for the next chapter in The Ballad of Dane Conine and the 38 Cents That Broke the Bank.

Case Overview

$9,914 Demand Petition
Jurisdiction
District Court, Oklahoma
Relief Sought
$9,914 Monetary
Plaintiffs
  • Oklahoma Tax Commission government
    Rep: Scott McGlasson, OBA#20591, Elizabeth Paul, OBA#32714, Linebarger Goggan Blair & Sampson, LLP
Defendants
Claims
# Cause of Action Description
1 Tax enforcement Unpaid taxes and penalties

Petition Text

725 words
In the District Court of Oklahoma County STATE OF OKLAHOMA, EX. REL. } OKLAHOMA TAX COMMISSION } Plaintiff, } } v. DANE CONINE } SSN XXX-XX-5430 } Defendant(s) } File State of Oklahoma FILED DISTRICT COURT OKLAHOMA COUNTY, OKLAHOMA March 17, 2026 8:59 AM RICK WARREN, COURT CLERK Case No. Case Number CS-2026-3132 (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 $6,588.76, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 1795772416 , 2084392960 Tax Type Periods INCOME 2015 INCOME 2018 3. That a total indebtedness in the amount of $9,994.38 as of 03-12-26 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: 03-12-26 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 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-***5430 Taxpayer: DANE L CONINE Tax Warrant # 179872416 Date Assessed: April 4, 2016 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-11884718-02 01/01/2015-12/31/2015 Total Tax: $3,478.03 Interest to date of issuance: $1,410.36 Penalties to date of issuance: $197.75 Tax warrant penalty: $200.00 Filing Fee: $26.00 Penalties to date of issuance: $5,312.14 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 September 17, 2018 Oklahoma Tax Commission: Assistant Secretary Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-***5430 Taxpayer: DANE L CONINE 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-11884718-02 01/01/2018-12/31/2018 Total Tax: $1,018.00 Interest to date of issuance: $73.28 Penalties to date of issuance: $50.65 Tax warrant penalty: $113.69 Filing Fee: $26.00 Penalties to date of issuance: $1,276.62 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, 2019 Oklahoma Tax Commission: JACKIE M COLE Assistant Secretary
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