CJ-2026-1429 - Oklahoma Tax Commission v. STANLEY McMULLEN; MICHELLE BEARDSLEE

What's This Case About?

Let’s get one thing straight: nobody likes doing their taxes. But Stanley McMullen and Michelle Beardslee didn’t just forget to file — they allegedly straight-up ghosted the Oklahoma Tax Commission for three straight years, racking up nearly $21,000 in unpaid income taxes, penalties, interest, and fees. And now? The state is coming for them like a scorned ex with a subpoena and a side of garnishment threats. Welcome to Tax Court: The Sequel Nobody Asked For.

So who are these tax-dodging lovebirds? Stanley McMullen and Michelle Beardslee appear to be a couple — likely married or at least filing jointly — based on the repeated use of “and” in their taxpayer designation. They live in Oklahoma County, where the air is thick with humidity, red dirt, and now, apparently, the scent of financial regret. They’re not accused of running a Ponzi scheme or laundering money through offshore shell companies (at least not that we know of). No, their crime is far more relatable: failing to pay what they owe on their regular ol’ income taxes. For 2021, 2022, and 2023. All three years. Like clockwork, except the only thing ticking is the interest meter.

Here’s how it went down — or rather, how it fell apart. In 2021, Stanley and Michelle owed $3,155 in income tax. Sounds manageable, right? But they didn’t pay. So the state added interest — $1,846.51 — because time is money, baby. Then came penalties: $157.75. Plus a $200 tax warrant penalty (basically the state’s “you had one job” fee) and a $36 filing fee (because bureaucracy loves a cover charge). By the time the hammer dropped in October 2024, that single year’s tax bill had ballooned to $4,895.26. And that’s just one year.

Then 2022 rolled around. Another $2,174 in taxes due. Another missed payment. Another $577.82 in interest, $108.70 in penalties, plus the usual $200 warrant slap-on-the-wrist and $36 filing fee. Total: $3,096.52. Ouch. But hey, maybe they were having a rough year? A job loss? Medical bills? We don’t know — the filing doesn’t say. But then 2023 hits, and they do it again. This time, the base tax jumps to $5,105 — their highest yet — and they blow it off too. Add in $344.04 in interest, $265.25 in penalties, another $200 penalty, another $36 fee, and boom: $6,440.29 added to the pile.

By February 23, 2026 — the date listed in the filing — the total unpaid debt had swelled to $20,249.34. That’s over $6,000 in extra charges tacked onto a base tax debt of about $10,434. In other words, two-thirds of what they now owe is not taxes — it’s the financial equivalent of a late fee on steroids. And the Oklahoma Tax Commission isn’t messing around. They’ve filed not one, not two, but three tax warrants — legal documents that treat unpaid tax debt like a court judgment — and handed the whole mess to Linebarger Goggan Blair & Sampson, LLP, a firm so synonymous with debt collection that if they had a theme song, it’d be “Another One Bites the Dust” played on a rotary phone.

Now, why are we in court? Because the state wants to enforce those warrants. Translation: they want the court to force Stanley and Michelle to show up, explain what assets they have, and let the government start seizing things — wages, bank accounts, maybe even that beat-up pickup truck in the driveway — to cover what they owe. Under Oklahoma law, once a tax warrant is filed, it’s treated like a court judgment. That means the state can garnish wages, freeze bank accounts, and place liens on property — all without a trial. This lawsuit isn’t about proving they owe the money; it’s about collecting it. The Commission already did the math. Now they want the muscle of the court to make it happen.

And what do they want? A cool $20,995.91 — wait, what? The filing says $20,249.34 is unpaid, but the total demand is slightly higher. Either there’s a rounding error, or interest has been compounding like a sourdough starter left in the sun. Either way, we’re looking at roughly $21,000. Is that a lot? Well, for a tax bill, it’s not crazy — no yachts were seized, no offshore accounts uncovered. But for an average Oklahoma household, $21,000 is more than a year’s groceries, a decent used car, or the down payment on a modest home. It’s the kind of money that can wreck a family budget. And let’s be real: if Stanley and Michelle were flush with cash, they’d probably have just paid the damn thing by now. Which makes you wonder — did they not file because they couldn’t pay? Or because they thought the state wouldn’t notice? Or worse — that they just didn’t care?

Here’s the wildest part: the entire case hinges on three years of unpaid taxes. Not decades. Not millions. Just three. And yet, thanks to the magic of compound interest and punitive fees, a $10k problem became a $21k nightmare. The state isn’t asking for jail time. They’re not demanding a public apology. They just want their money — plus fees, plus interest, plus penalties, plus the emotional toll of having to hire a law firm to chase two people who probably just hate taxes as much as the rest of us. But unlike the rest of us, Stanley and Michelle didn’t file extensions. Didn’t set up payment plans. Didn’t call the Tax Commission and say, “Hey, we’re struggling.” They went radio silent. And now the government is treating them like tax fugitives.

Our take? Look, we’re not here to defend tax evasion — or avoidance, or neglect, or whatever flavor of non-payment this is. Taxes fund roads, schools, emergency services, and yes, even the very court system handling this case. But there’s something almost Shakespearean in the tragedy of this: a couple, possibly overwhelmed, possibly misinformed, possibly just lazy, gets swallowed by a system that charges them $1,800 in interest on a $3,000 tax bill. That’s not deterrence — that’s debt spiral theater. And while we’re not rooting for tax dodgers, we are rooting for common sense. If the goal is compliance, then piling on penalties that double the original debt might not be the best incentive. It’s like grounding your kid for life because they forgot to take out the trash once.

Still, the law is the law. And right now, the law says Stanley McMullen and Michelle Beardslee owe Oklahoma $21,000. Whether they pay it, fight it, or vanish into the red dirt remains to be seen. But one thing’s for sure: their 2024 tax return? It’s gonna be awkward.

Case Overview

$20,996 Demand Petition

Jurisdiction

District Court of Oklahoma County, Oklahoma

Filing Attorney

Scott McGlasson

Linebarger Goggan Blair & Sampson, LLP

Relief Sought

Plaintiffs

Oklahoma Tax Commission government
Rep: Scott McGlasson, OBA#20591; Elizabeth Paul, OBA#32714; Linebarger Goggan Blair & Sampson, LLP

Defendants

STANLEY McMULLEN; MICHELLE BEARDSLEE individual

Claims

#	Cause of Action	Description
1	Application for State Tax Enforcement	Oklahoma Tax Commission seeks to enforce tax warrants against defendants for unpaid income taxes, penalties, and interest

Petition Text

973 words

In the District Court of Oklahoma County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. STANLEY McMULLEN MICHELLE BEARDSLEE SSN XXX-XX-1115, XXX-XX-3286 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 $14,432.07, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 1027262464 , 2101004288 , 54183936 <table> <tr> <th>Tax Type</th> <th>Periods</th> </tr> <tr> <td>INCOME</td> <td>2021</td> </tr> <tr> <td>INCOME</td> <td>2022</td> </tr> <tr> <td>INCOME</td> <td>2023</td> </tr> </table> 3. That a total indebtedness in the amount of $20,249.34 as of 02-23-26 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: 02-23-26 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: *** Taxpayer: STANLEY W McMULLEN AND MICHELLE L BEARDSLEE 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-12456543-02 01/01/2021 - 12/31/2021 Total Tax: $ 3,155.00 Interest to date of issuance: $ 1846.51 Penalties to date of issuance: $ 157.75 Tax warrant penalty: $ 200.00 Filing Fee: $ 36.00 Total Amount Due: $ 4,895.26 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 A Oklahoma Tax Commission: [Signature] Assistant Secretary Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Oklahoma County FEIN/SSN: ***-**-1115, ***-**-3286 Taxpayer: STANLEY W McMULLEN AND MICHELLE L BEARDSLEE Tax Warrant: 2401004288 Date Assessed: April 17, 2024 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-12456543-02 01/01/2022 - 12/31/2022 <table> <tr> <th>Total Tax:</th> <td>$ 2,174.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$ 577.82</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$ 108.70</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>$ 3,096.52</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, 2024 EXHIBIT B Oklahoma Tax Commission: [signature] Assistant Secretary Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Oklahoma County FEIN/SSN: ***-**-1115, ***-**-3286 Taxpayer: STANLEY W McMULLEN AND MICHELLE L BEARDSLEE Tax Warrant: 54183836 Date Assessed: April 17, 2024 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-12456543-02 01/01/2023 - 12/31/2023 Total Tax: $5,105.00 Interest to date of issuance: $344.04 Penalties to date of issuance: $265.25 Tax warrant penalty: $200.00 Filing Fee: $36.00 Total Amount Due: $6,440.29 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 C Oklahoma Tax Commission: [signature] Assistant Secretary