CS-2026-3054 - STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION v. JASON HARBESON

What's This Case About?

Let’s be real: the most dramatic thing to ever happen to Jason Harbeson in 2024 was not a breakup, a car crash, or even a particularly aggressive parking ticket. No, the true climax of his year — and possibly his entire adult life, at least legally — was the Oklahoma Tax Commission quietly slapping him with a stack of tax warrants totaling over six grand. Six thousand. Eighty. Dollars. And now, the full, terrifying weight of the state government is descending upon him like a very slow, very bureaucratic anvil. This isn’t Breaking Bad. This is Filing Bad.

So who is Jason Harbeson? Well, unless he moonlights as a country music star or owns a chain of gas stations in Tulsa, we don’t really know — and honestly, that’s part of the charm. He’s not a celebrity, not a politician, not even someone who got caught on camera yelling at a barista over oat milk. He’s just a guy. A guy with a Social Security number ending in 3866, an address somewhere in Oklahoma County, and, apparently, a growing list of tax-related regrets. The Oklahoma Tax Commission, on the other hand, is not a person. It’s a machine. A soulless, spreadsheet-wielding, penalty-calculating entity that exists solely to ensure that every last cent of state revenue is collected — even if it means chasing down one man for three years’ worth of unpaid income taxes like a tax auditor version of The Terminator.

Here’s how it all went down — or rather, how it quietly accumulated, one missed deadline at a time. Jason didn’t pay his Oklahoma income taxes for three straight years: 2022, 2023, and 2024. Now, we’re not talking about some elaborate offshore evasion scheme or a crypto billionaire hiding millions in digital wallets. This is straight-up I-owe-you-and-I-didn’t-pay territory. For 2022, he owed $1,734 in actual tax. Sounds manageable, right? But then the state said, “Ah-ah, you didn’t pay on time,” and slapped on $642.95 in interest, $131.70 in penalties, a $200 “tax warrant penalty” (which sounds like a fine for being extra annoying), and a $36 filing fee — because of course there’s a filing fee to file a warrant to collect a debt that already includes a fee. By the time they were done, that 2022 bill ballooned to $2,744.65. That’s not just a tax bill — that’s a down payment on a used minivan.

Then came 2023. Another year, another missed payment. This time, the base tax was actually higher — $2,103 — but the interest was lower, maybe because the state was still too busy collecting on 2022 to care immediately. Still, they tacked on $246.35 in interest, $105.15 in penalties, another $200 warrant penalty, and the now-obligatory $36 filing fee. Total damage: $2,692.50. And then, just when you’d think Jason might’ve gotten the memo — “Hey, maybe file your taxes?” — 2024 rolls around. He owes only $523 in actual tax that year — a relative bargain! — but again, no payment. So the state adds $3.01 in interest (they’re not monsters), $26.15 in penalties, a slightly reduced $53.22 tax warrant penalty (maybe they were feeling generous?), and — you guessed it — another $36 filing fee. That brings the 2024 total to $643.38.

Add it all up, and you get $6,080.53 in total debt. And get this — as of March 12, 2026, $2,752.27 of that was still unpaid. Which means Jason either paid part of it, or the state is only currently trying to collect a portion. Either way, the Oklahoma Tax Commission has had enough. They’re not sending polite reminders anymore. They’re not even calling. They’ve escalated to legal warfare. They’ve filed a formal Application for State Tax Enforcement in the District Court of Oklahoma County, which is basically the government’s way of saying, “We’re done playing nice. We’re coming for your stuff.”

Now, what does that mean in plain English? It means the state wants the court to force Jason to show up and explain what assets he has — bank accounts, property, maybe a rare Beanie Baby collection — so they can potentially seize them to cover the debt. They’re also asking for permission to garnish his wages, freeze his accounts, or take any other legal action necessary to collect every penny, plus ongoing interest, penalties, and fees. This isn’t just about getting paid. It’s about sending a message: the taxman will come, even if you’re just a regular guy who forgot to file for three years.

And what are they asking for? $6,080.53. Is that a lot? In the grand scheme of tax evasion, no — we’re not talking Al Capone levels of crime here. But for an individual, especially one who’s already behind on payments, it’s not chump change. That’s a car repair, a year of rent in some parts of Oklahoma, or, let’s be honest, a lot of gas and Sonic drinks. And yet, the absurdity isn’t in the amount — it’s in the escalation. Three separate tax warrants. Multiple penalties. A law firm (Linebarger Goggan Blair & Sampson, LLP — yes, that’s a real name, and yes, they specialize in collections) representing the state. A full-blown court filing with exhibits and legal citations. All for less than seven grand.

Our take? Look, taxes are important. We get it. Roads, schools, emergency services — someone’s gotta pay. And if you don’t file, yes, there should be consequences. But there’s something darkly comical about watching the full machinery of state power grind into motion over a debt that could’ve been settled with a few phone calls, a payment plan, or even a sternly worded letter that didn’t require a notarized tax warrant with a seal. The most absurd part? That $36 filing fee appears three times. Three. Times. The state charged Jason $108 just to process the paperwork to collect the money he owes — including the fee for charging the fee. It’s like a financial Inception: a fee inside a penalty inside a debt inside a warrant.

Do we root for Jason? Not exactly. He should’ve filed his taxes. But do we side-eye the Oklahoma Tax Commission for deploying a legal army over a sum that wouldn’t even cover the attorneys’ hourly rate for a full day? Absolutely. This isn’t justice. This is overkill with a spreadsheet. And honestly, if the state spent less time calculating $53.22 penalties and more time making tax filing actually simple, maybe — just maybe — fewer people would end up in court over a bill that started with a $523 oversight.

But hey, at least now Jason Harbeson has a story. And if he ever runs for office, he can say he was sued by the state of Oklahoma. Which, in politics, might actually be a resume booster.

Case Overview

$6,081 Demand Petition

Jurisdiction

District Court of Oklahoma County, Oklahoma

Filing Attorney

Scott McGlasson

Linebarger Goggan Blair & Sampson, LLP

Relief Sought

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

JASON HARBESON individual

Claims

#	Cause of Action	Description
1	tax enforcement	collection of unpaid taxes

Petition Text

986 words

In the District Court of Oklahoma County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. JASON HARBESON SSN XXX-XX-3866 Defendant(s) FILED DISTRICT COURT OKLAHOMA COUNTY, OKLAHOMA March 13, 2026 8:33 AM RICK WARREN, COURT CLERK Case No. ___Case Number CS-2026-3054 (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 $6,080.53, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 310609920 , 716154880 , 2015307776 <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 $2,752.27 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 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: ****-**-3866 Taxpayer: JASON HARBESON Tax Warrant: 310609920 Date Assessed: May 22, 2022 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-11433507-02 01/01/2022 - 12/31/2022 <table> <tr> <th></th> <th></th> </tr> <tr> <td>Total Tax:</td> <td>$1,734.00</td> </tr> <tr> <td>Interest to date of issuance:</td> <td>$642.95</td> </tr> <tr> <td>Penalties to date of issuance:</td> <td>$131.70</td> </tr> <tr> <td>Tax warrant penalty:</td> <td>$200.00</td> </tr> <tr> <td>Filing Fee:</td> <td>$36.00</td> </tr> <tr> <td>Total Amount Due:</td> <td>$2,744.65</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 July 18, 2024 Oklahoma Tax Commission: [Signature] Assistant Secretary County Clerk Retains Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Oklahoma County FEIN/SSN: ***-**-3866 Taxpayer: JASON HARBESON 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-11433507-02 01/01/2023 - 12/31/2023 Total Tax: $2,103.00 Interest to date of issuance: $246.35 Penalties to date of issuance: $105.15 Tax warrant penalty: $200.00 Filing Fee: $36.00 Total Amount Due: $2,692.50 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 Oklahoma Tax Commission: [signature] Assistant Secretary County Clerk Retains OKLAHOMA Tax Commission PO Box 26930 Oklahoma City Oklahoma 73126 Oklahoma County Tax Warrant: 2015307776 Date Assessed: April 24, 2025 FEIN/SSN: ***-**-3866 Taxpayer: JASON HARBESON 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-11433507-02 01/01/2024 - 12/31/2024 Total Tax: $ 523.00 Interest to date of issuance: $ 3.01 Penalties to date of issuance: $ 26.15 Tax warrant penalty: $ 53.22 Filing Fee: $ 36.00 Total Amount Due: $ 643.38 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 November 17, 2025 Oklahoma Tax Commission: [signature] Assistant Secretary County Clerk Retains