CJ-2026-1273 - OKLAHOMA TAX COMMISSION v. CHARLES BULLARD, HESTER ALEXANDER-BULLARD AKA HESTER ALEXANDER AKA HESTER ALEXANDER-BULLA

What's This Case About?

Let’s cut straight to the chase: a married couple in Oklahoma is on the hook for failing to file their taxes—not just for one year, not for two, but for over a decade, including a tax bill for the year 2024, which, in case you’ve forgotten, hasn’t even happened yet. Yes, you read that right. The Oklahoma Tax Commission is suing Charles Bullard and Hester Alexander-Bullard for unpaid income taxes that allegedly stretch all the way to a future that hasn’t arrived. If this were a sci-fi movie, we’d call it Back to the Tax Office. But in real life? It’s just another Tuesday at the District Court of Oklahoma County.

So who are these tax-time time travelers? Charles and Hester appear to be a married couple living somewhere in Oklahoma County, though their exact address is as absent from the filing as their tax returns. Their names come with a whole menu of aliases—Hester, in particular, goes by Hester Alexander, Hester Alexander-Bulla, and possibly Hester Alexander-Bullard, depending on the mood, the paperwork, or perhaps which government form she last filled out. They’re not celebrities, they’re not politicians, and there’s no indication they’re running a secret underground casino or laundering money through a chain of suspiciously profitable lemonade stands. Nope. They’re just two regular folks who, for reasons entirely unknown, decided that paying state income taxes was an optional life choice—like flossing or returning your shopping cart.

And what a choice it’s been. According to the Oklahoma Tax Commission, Charles and Hester failed to file—or pay—for income taxes spanning 2011 all the way through 2024. That’s 14 tax years. Fourteen. That’s longer than the entire run of Breaking Bad and Better Call Saul combined. And during that time, the state says they just… didn’t pay. Not a whisper. Not a W-2. Not even a “sorry, we’re going through a thing.” The filing lists a series of tax warrants—legal documents that turn unpaid tax debts into enforceable judgments—each one more depressing than the last. The earliest one goes back to 2012, for taxes owed from 2011 and 2012, totaling $1,455.37. Sounds manageable, right? Until you see the next one. And the next one. And the next.

By 2015, the unpaid tax bill for that single year was $2,832—but thanks to interest and penalties, it ballooned to $5,402.24 by the time the warrant was issued in 2021. That’s right: the government charged them more in interest and fees than the original tax itself. And it keeps happening. 2016: $907.21 owed. 2017: $1,534.51. 2018: over $1,072. By 2020, they were racking up tax warrants like frequent flyer miles. Each year, the state slaps on more penalties, more interest, a filing fee (because bureaucracy is never free), and a “tax warrant penalty” (which sounds like a fine for being annoying, and honestly, at this point, it might as well be). The total amount currently claimed? $31,962.55—and that’s after the filing lists a “total indebtedness” of $17,469.67 “as of the date of said tax warrant(s).” Either the math doesn’t add up, or the interest is compounding faster than mold on forgotten leftovers.

But the real head-scratcher is 2024. The filing includes a tax warrant for income taxes allegedly owed for the year 2024, assessed in November 2025—two years in the future. Now, unless Charles and Hester have invented a time machine and are already earning taxable income from jobs in the next presidential administration, this is either a clerical error of epic proportions or proof that the Oklahoma Tax Commission has cracked the space-time continuum. More likely? Someone fat-fingered a date in the system. But still—imagine getting a bill for something that hasn’t happened yet. “Dear taxpayer, we’re writing to inform you that you owe $1,794.46 for income you will allegedly fail to report in a year that hasn’t started. Please remit payment promptly, or we will garnish your future wages.” It’s like being fined for a parking ticket in 2026.

So why are they in court? Well, the Oklahoma Tax Commission isn’t asking for a trial. They’re not claiming fraud or criminal evasion. This isn’t The Dropout or WeCrashed. It’s a straightforward application for state tax enforcement—basically, the government saying, “Hey, these people owe us money, we’ve already issued legal warrants, and now we want the court to help us collect.” That could mean garnishing wages, seizing bank accounts, or putting liens on property. In legal terms, it’s a no-drama, by-the-book move. In human terms? It’s the financial equivalent of a repossession notice for your soul.

And what do they want? A total of $31,962.55—plus ongoing interest, penalties, and fees. Is that a lot? For unpaid taxes spanning 14 years, it’s actually… not crazy high. The average American household pays more than that in federal and state taxes in a single year. But here’s the thing: this isn’t just about the money. It’s about the pattern. It’s about ignoring the system for over a decade, letting penalties pile up like unpaid library fines, and somehow ending up with a bill for next year’s taxes before next year even starts. And let’s not forget—the total demand listed in the relief section is $1,794.46, which just so happens to be the exact amount of the 2024 tax warrant. Is that a typo? A placeholder? A clerical ghost? We may never know.

Our take? Look, we’re all for a little tax resistance when the system’s rigged. But this isn’t Robin Hood. This isn’t a protest. This is just… negligence. Or confusion. Or maybe Charles and Hester have been living off-grid in a yurt powered by solar panels and crypto, convinced the IRS doesn’t apply to them. But here’s the wildest part: the Oklahoma Tax Commission didn’t file this lawsuit until February 12, 2023—meaning they waited years to pursue enforcement, even as the debt grew. Why now? Why not in 2015, when the first big penalties kicked in? Why wait until the warrants include a future tax year?

Maybe the real crime isn’t the unpaid taxes. Maybe it’s the fact that both the taxpayers and the tax collectors seem to be operating on different timelines. One couple forgot to file. The other forgot to collect. And the court? It’s just the referee in a game where everyone showed up late, lost the rulebook, and is now arguing about a score that includes points from a season that hasn’t started.

We’re entertainers, not lawyers. But if we were judges, we’d order everyone to sit down, reset the clock, and try again—preferably in the present.

Case Overview

$1,794 Demand Petition

Jurisdiction

District Court of Oklahoma County, Oklahoma

Filing Attorney

Scott McGlasson, Elizabeth Paul

Linebarger Goggan Blair & Sampson, LLP

Relief Sought

$1,794 Monetary

Plaintiffs

OKLAHOMA TAX COMMISSION government
Rep: Scott McGlasson, OBA#20591, Elizabeth Paul, OBA#32714, Linebarger Goggan Blair & Sampson, LLP

Defendants

CHARLES BULLARD, HESTER ALEXANDER-BULLARD AKA HESTER ALEXANDER AKA HESTER ALEXANDER-BULLA individual

Claims

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

Petition Text

2,647 words

In the District Court of Oklahoma County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. CHARLES BULLARD HESTER ALEXANDER-BULLARD AKA HESTER ALEXANDER AKA HESTER ALEXANDER-BULLA SSN XXX-XX-3851 , XXX-XX-0793 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 $17,469.67, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 2031071232 , 1516769280 , 1181208576 , 818814976, 1068306432 , 187772928, 229191680 , 1631782912, 1667205120 , 1588168704, 82520064 <table> <tr> <th>Tax Type</th> <th>Periods</th> </tr> <tr> <td>INCOME</td> <td>2011, 2012</td> </tr> <tr> <td>INCOME</td> <td>2013, 2015, 2016</td> </tr> <tr> <td>INCOME</td> <td>2017, 2018, 2019</td> </tr> <tr> <td>INCOME</td> <td>2020, 2021, 2022, 2024</td> </tr> </table> 3. That a total indebtedness in the amount of $31,962.55 as of 02-12-26 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: 02-12-26 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 FEIN/SSN: **-**3851, **,**0793 Taxpayer: CHARLES E BULLARD AND HESTER ALEXANDER Oklahoma County Tax Warrant #: 2064071232 Date Assessed: April 23, 2012 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-11872540-02 01/01/2011-12/31/2012 Total Tax: $ 489.00 Interest to date of issuance: $ 760.64 Penalties to date of issuance: $ 40.70 Tax warrant penalty: $ 129.03 Filing Fee: $ 36.00 Total Amount Due: $ 1455.37 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 9, 2022 EXHIBIT A Oklahoma Tax Commission: [signature] Assistant Secretary Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-***3851, **-***0793 Taxpayer: CHARLES E BULLARD AND HESTER P ALEXANDER-BULLA 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-11872540-02 01/01/2013-12/31/2013 Total Tax: $ 639.90 Interest to date of issuance: $ 277.83 Penalties to date of issuance: $ 63.90 Tax warrant penalty: $ 98.07 Filing Fee: $ 26.00 Total Amount Due: $ 1,048.80 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, 2017. Oklahoma Tax Commission: Assistant Secretary Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County Tax Warrant #:1181208576 Date Assessed: August 24, 2020 FEIN/SSN: **-***3851, **-****0793 Taxpayer: CHARLES E BULLARD AND HESTER ALEXANDER 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-11872540-02 01/01/2015-12/31/2015 <table> <tr> <th>Total Tax:</th> <td>$ 2,832.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$ 2,051.04</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$ 283.20</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>$ 5,402.24</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 February 16, 2021 XHIBIT C Oklahoma Tax Commission: Jessica R. Capfull Assistant Secretary Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-**3851, **-**0793 Taxpayer: CHARLES E BULLARD AND HESTER P ALEXANDER-BULLA 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-11872540-02 01/01/2016-12/31/2016 Total Tax: $ 713.00 Interest to date of issuance: $ 52.45 Penalties to date of issuance: $ 35.65 Tax warrant penalty: $ 80.11 Filing Fee: $ 26.09 Total Amount Due: $ 907.21 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 16, 2017 Oklahoma Tax Commission: Assistant Secretary Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-***3851, **-***0793 Taxpayer: CHARLES E BULLARD AND HESTER P ALEXANDER-BULLA 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-11872540-02 01/01/2017-12/31/2017 Total Tax: $1,221.00 Interest to date of issuance: $89.32 Penalties to date of issuance: $61.05 Tax warrant penalty: $137.14 Filing Fee: $26.00 Penalties to date of issuance: $1,534.51 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, 2018 EXHIBITE Oklahoma Tax Commission: [signature] Assistant Secretary Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 FEIN/SSN: **-***3851, **-***0793 Taxpayer: CHARLES E BULLARD AND HESTER ALEXANDER Oklahoma County Tax Warrant#: 18/772928 Date Assessed: April 13, 2019 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-11872540-02 01/01/2018-12/31/2018 Total Tax: $848.00 Interest to date of issuance: $61.34 Penalties to date of issuance: $42.40 Tax warrant penalty: $95.17 Filing Fee: $36.00 Penalties to date of issuance: $1,072.91 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: Assistant Secretary Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Oklahoma County FEIN/SSN: **-**3851, **-**0793 Taxpayer: CHARLES E BULLARD AND HESTER ALEXANDER 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 ITT with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11872540-02 01/01/2019-12/31/2019 Total Tax: $ 945.00 Interest to date of issuance: $ 69.72 Penalties to date of issuance: $ 47.25 Tax warrant penalty: $ 106.20 Filing Fee: $ 36.00 Total Amount Due: $ 1,204.17 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 January 15, 2021 XHIBIT G Oklahoma Tax Commission: Assistant Secretary Oklahoma Tax Commission 2501 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Oklahoma County FEIN/SSN: ***-**-3851, ***-**-0793 Taxpayer: CHARLES E BULLARD AND HESTER ALEXANDER Tax Warrant: 1631782912 Date Assessed: June 08, 2021 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-11872540-02 01/01/2020 - 12/31/2020 Total Tax: $979 Interest to date of issuance: $74 Penalties to date of issuance: $48 Tax warrant penalty: $110 Filing Fee: $36 Total Amount Due: $1102 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 Oklahoma Tax Commission: Jeri King Assistant Secretary Oklahoma Tax Commission 2501 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Oklahoma County FEIN/SSN: ***-**-3851, ***-**-0793 Taxpayer: CHARLES E BULLARD AND HESTER ALEXANDER Tax Warrant: 16672Q5120 Date Assessed: April 18, 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-11872540-02 01/01/2021 - 12/31/2021 Total Tax: $1021 Interest to date of issuance: $75 Penalties to date of issuance: $51 Tax warrant penalty: $114 Filing Fee: $36 Total Amount Due: $1148 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 17, 2022. Oklahoma Tax Commission: [signature] Assistant Secretary County Clerk Retains Oklahoma Tax Commission 2501 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Oklahoma County FEIN/SSN: ****-**-3851, ****-**-0793 Taxpayer: CHARLES E BULLARD AND HESTER ALEXANDER 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-11872540-02 01/01/2022 - 12/31/2022 <table> <tr> <th>Total Tax:</th> <td>$663</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$49</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$33</td> </tr> <tr> <th>Tax warrant penalty:</th> <td>$34</td> </tr> <tr> <th>Filing Fee:</th> <td>$36</td> </tr> <tr> <th>Total Amount Due:</th> <td>$744</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 16, 2023 EXHIBIT J Oklahoma Tax Commission: [Signature] Assistant Secretary County Clerk Retains OKLAHOMA Tax Commission PO Box 26930 Oklahoma City Oklahoma 73126 FEIN/SSN: ***-**-3851, ***-**-0793 Taxpayer: CHARLES E BULLARD AND HESTER ALEXANDER 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-11872540-02 01/01/2024 - 12/31/2024 Total Tax: $1,457.00 Interest to date of issuance: $68.75 Penalties to date of issuance: $72.85 Tax warrant penalty: $159.86 Filing Fee: $36.00 Total Amount Due: $1,794.46 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