CJ-2026-1428 - Oklahoma Tax Commission v. April D Littleton

What's This Case About?

Let’s get one thing straight: April D. Littleton did not just forget to file her taxes once. She didn’t accidentally skip a year. No, what we have here is a full-blown, decades-spanning, interest-accruing, penalty-piling, bureaucratic horror show of tax neglect that has somehow stretched from 2011 all the way into 2023—yes, 2023—and now the Oklahoma Tax Commission is coming for her like the IRS version of the Kool-Aid Man, bursting through the wall with a $16,692.32 tab and zero patience.

So who is April D. Littleton? Honestly, we don’t know much. No flashy criminal past, no reality TV appearances, no LinkedIn profile screaming “serial tax evader.” Just a regular Oklahoma resident with a Social Security number ending in 9045 and the unfortunate distinction of being the state’s personal piñata for unpaid income taxes. And the Oklahoma Tax Commission? Oh, they’re not your friendly neighborhood tax office. They’re the big dogs—the state’s official tax enforcers, armed with legal teeth, a team of attorneys from the debt-collection law firm Linebarger Goggan Blair & Sampson (yes, that’s a real name), and a mandate to squeeze every last penny out of people who’ve fallen off the tax radar. They’re basically the stormtroopers of fiscal responsibility.

Now, let’s walk through this slow-motion financial train wreck. The story starts in 2011—yes, over a decade ago—when April allegedly failed to pay $1,807 in income taxes. That’s not chump change, but it’s also not a mansion-down-payment-level debt. But here’s where things go off the rails: instead of paying it, she… didn’t. And the state, being the patient but relentless entity that it is, slapped a tax warrant on her in 2013. That warrant? It added interest ($266), penalties ($276), a $200 tax warrant penalty, and a $44 filing fee. Suddenly, that $1,807 bill ballooned to $2,437. And again—she didn’t pay.

Fast forward to 2013—another year, another unpaid tax bill. This time, $2,093 in income taxes. Again, not astronomical, but again, ignored. The state filed another warrant in 2014 (though it was officially recorded in 2015), tacking on interest, penalties, fees—you know the drill. That one came due at $2,673.01. And then… silence. For years. You’d think maybe she got her act together. Maybe she moved to a tax-free country. Maybe she became a monk and renounced all worldly possessions.

Nope. In 2023—yes, 2023—April allegedly failed to file or pay her income taxes again. And in April 2024, the state assessed a new warrant for that year’s taxes: just $748 in actual tax owed. But thanks to interest, penalties, and fees, that small sum grew to $959.29. And here’s the kicker: by February 2026 (yes, the filing date says 2026—either a typo or the state has a time machine), the total unpaid debt, with all the compounding interest and penalties from all three years, had snowballed to $16,692.32. That’s more than eight times the original tax debt from 2011 and 2013 combined. The math is brutal, but the message is clear: the longer you ignore the tax man, the more he starts charging you just for the privilege of owing him.

So why are we in court? Because the Oklahoma Tax Commission isn’t just sending polite reminder emails. They’ve escalated to legal enforcement. They’ve filed a petition in Oklahoma County District Court asking the judge to force April to show up for a “hearing on assets”—which sounds like a court-ordered financial intervention. They want to know what she owns, what she earns, and how they can get their money. They’re also asking for permission to garnish her wages, seize property, or take any other legal action allowed under Oklahoma law. This isn’t about negotiation. This is about collection. The state isn’t mad—they’re accounting.

And what do they want? $16,692.32. Is that a lot? Well, let’s put it in perspective. That’s enough to buy a decent used car, make a down payment on a house, or pay off a significant chunk of student loans. It’s not “I lost a bet with a mob boss” levels of debt, but for someone who allegedly couldn’t pay under $2,000 in taxes over a decade ago, it’s a mountain. And here’s the absurd part: the original tax debt—just the taxes, not the penalties—was $4,648. The rest? $12,000+ in interest, penalties, fees, and bureaucratic indignation. The state didn’t just want their money back. They wanted to make sure April never forgot to file again.

Now, our take? Look, we’re not here to defend tax evasion. Filing your taxes is kind of the “don’t touch the stove” of adulting. But this case is a masterclass in how a relatively small financial misstep can metastasize into a life-altering debt ball if left unchecked. Imagine getting hit with a $2,400 bill in 2013, ignoring it because you’re broke, then watching it grow like a horror movie fungus until it’s over $16,000 a decade later. That’s not just punishment—that’s compound interest with a grudge.

And can we talk about the 2023 tax bill being assessed in 2024? That means April allegedly didn’t file her 2023 taxes, and the state caught it within a year. Either she’s on a watchlist, or the Oklahoma Tax Commission has an algorithm that goes “ding!” every time someone forgets to file. Either way, they’re on it. Meanwhile, the filing date says 2026. Is this a typo? Or is this case so backlogged that it won’t be heard for three years? If so, by then, the total might be pushing $20,000. At that point, it’s not a tax bill—it’s a cursed object.

Are we rooting for April? Not exactly. But we are rooting for the idea that the system shouldn’t turn a few thousand dollars in unpaid taxes into a financial life sentence. The Oklahoma Tax Commission isn’t wrong for wanting to be paid. But when penalties and interest dwarf the original debt, you have to wonder: is this justice, or just financial jiu-jitsu?

One thing’s for sure: if April D. Littleton ever writes a memoir, the title writes itself: I Owe, Therefore I Am.

Case Overview

$16,892 Demand Petition

Jurisdiction

District Court, 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

April D Littleton individual

Claims

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

Petition Text

1,020 words

In the District Court of Oklahoma County STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. APRIL D LITTLETON SSN XXX-XX-9045 Defendant(s) State of Oklahoma 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 $6,069.30, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: <table> <tr> <th>Tax Warrant</th> <th>ITI201300122300 , 87457792 , 2115119104</th> </tr> <tr> <th>Tax Type</th> <th></th> <th>Periods</th> </tr> <tr> <td>INCOME</td> <td></td> <td>2011</td> </tr> <tr> <td>INCOME</td> <td></td> <td>2013</td> </tr> <tr> <td>INCOME</td> <td></td> <td>2023</td> </tr> </table> 3. That a total indebtedness in the amount of $16,692.32 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 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 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Oklahoma County FEIN/SSN: ***-**-9045 Taxpayer: APRIL D LITTLETON Tax Warrant: ITI201300122300 Date Assessed: March 12, 2013 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: ITI-S4486290-45 01/01/2011 - 12/31/2011 Total Tax: $1807 Interest to date of issuance: $266 Penalties to date of issuance: $276 Tax warrant penalty: $200 Filing Fee: $44 Total Amount Due: $2437 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 27, 2013 Refiling of this tax warrant originally filed on March 27, 2013 is in accordance with 68 Oklahoma Statutes, 1999 Suppl, Sections 230 and 231. EXHIBITA Oklahoma Tax Commission: [signature] Terri King Assistant Secretary OKLAHOMA Tax Commission PO Box 26930 Oklahoma City Oklahoma 73126 Tax Warrant: 87457792 Date Assessed: August 11, 2014 Oklahoma County FEIN/SSN: **-**-9045 Taxpayer: APRIL D LITTLETON 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 Individual Income with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11525453-02 01/01/2013 - 12/31/2013 Total Tax: $2,093.00 Interest to date of issuance: $231.36 Penalties to date of issuance: $104.65 Tax warrant penalty: $200.00 Filing Fee: $44.00 Total Amount Due: $2,673.01 Interest continues to accrue on the total tax until paid, and additional penalties may accrue as authorized by Oklahoma Law. Now therefore, you are directed to record and index this warrant in the same manner as a judgement, using the name(s) of the delinquent taxpayer(s) shown above, name of the tax, the amount of the tax, interest and penalties for which the warrant is issued, and the date and time when filed. In witness whereof, the Oklahoma Tax Commission has caused this writ to be subscribed and duly attested, with the seal of said commission affixed this January 15, 2025 Refiling of this tax warrant originally filed on January 16, 2015 is in accordance with 68 Oklahoma Statutes, 1996 Suppl., Sections 230 and 231. Oklahoma Tax Commission: [Signature] Assistant Secretary County Clerk Retains Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Canadian County FEIN/SSN: **** Taxpayer: APRIL D LITTLETON Tax Warrant: 2115181104 Date Assessed: April 16, 2024 THE STATE OF OKLAHOMA TO: The County Clerk of Canadian County, Oklahoma Whereas, the above named taxpayer is indebted to the State of Oklahoma for income with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-11525453-02 9:10:2923 - 12:31:5223 <table> <tr> <th>Total Tax</th> <td>$ 748.00</td> </tr> <tr> <th>Interest to date of issuance</th> <td>$ 53.95</td> </tr> <tr> <th>Penalties to date of issuance</th> <td>$ 37.40</td> </tr> <tr> <th>Tax warrant penalty</th> <td>$ 83.94</td> </tr> <tr> <th>Filing Fee</th> <td>$ 36.60</td> </tr> <tr> <th>Total Amount Due</th> <td>$ 959.29</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 C Oklahoma Tax Commission. Jenni King Assistant Secretary