CS-2026-3086 - Oklahoma Tax Commission v. Tyler Hartman

What's This Case About?

Let’s cut straight to the drama: the Oklahoma Tax Commission—yes, that’s a real thing, and yes, they’re extremely serious about it—is suing a man named Tyler Hartman for $3,211.44 in unpaid income taxes. Not for some shady offshore yacht scheme or a secret cryptocurrency empire. No. This is about two years of not paying state income taxes. And now? Now it’s war. Or at least, a very official-looking petition filed on a Monday.

So who is Tyler Hartman, you ask? Honestly, we don’t know much. He’s not a celebrity. He’s not a politician. He’s not even someone who left a viral Yelp review about how the DMV ruined his aura. He’s just… a guy. A guy who, according to the state of Oklahoma, failed to pay his state income taxes for 2020 and 2021. And while that might sound like a simple oversight—maybe he was busy surviving a global pandemic, or just really bad at Excel—the state didn’t take it lightly. In fact, they sent in the cavalry: the Oklahoma Tax Commission, armed with tax warrants, penalties, interest, and a law firm that sounds like it should be defending a villain in a legal thriller—Linebarger Goggan Blair & Sampson, LLP. That’s not a law firm. That’s a 19th-century steampunk wrestling tag team.

Now, let’s unpack what actually happened, because it’s not just “guy didn’t pay taxes, government mad.” It’s more nuanced. Or at least, more bureaucratic. Tyler allegedly owed $361 in base income tax for 2020. That’s not nothing, but it’s also not a Lamborghini-down-payment-level debt. But then, as these things go, the state added interest ($26), penalties ($18), a tax warrant penalty ($40—because why not?), and a $36 filing fee. By the time they were done stacking on charges like a late-night infomercial adding “AND FREE SHIPPING!”, the 2020 tax bill had ballooned to $405. And again—this is just for one year. One year where, let’s be honest, most of us were either baking sourdough, doomscrolling, or trying to figure out if our cat had COVID.

Then came 2021. And this time, the stakes were higher. Tyler allegedly owed $1,230 in base tax. Add in $228 in interest (how does interest get that high on a state tax bill in one year? Is Oklahoma compounding interest hourly?), $61 in penalties, another $151 tax warrant penalty (seriously, what is this fee? Did he forget to write “please” on his tax form?), and another $36 filing fee. That brings the 2021 total to $1,519. Combine that with the 2020 debt, and suddenly we’re at $1,924 in original tax debt… but with penalties and interest, the total now sits at $3,211.44 as of March 13, 2026. That’s a 67% increase in debt thanks to the state’s very enthusiastic fee structure. At this point, it’s less “you didn’t pay your taxes” and more “you didn’t pay your taxes and now we’re going to make sure you regret it forever.”

So why are they in court? Well, the Oklahoma Tax Commission isn’t just sending passive-aggressive letters or passive-aggressive emails. No, they’re going full legal throttle. They’ve filed a tax warrant—basically a legal claim against Tyler’s property, both real and personal (so yes, in theory, they could come for his Xbox or his grandma’s silverware if things go sideways). They’re asking the court to order Tyler to appear for a “hearing on assets,” which sounds like something out of a dystopian tax-themed reality show. Imagine: “Welcome to Asset Showdown! Today, Tyler must defend his 2014 Honda Accord against the full might of the Oklahoma Tax Code!” They also want permission to garnish wages, seize property, or do whatever else the law allows under Title 68 of the Oklahoma Statutes. In plain English: they want to get paid, and they’re willing to make Tyler’s life mildly inconvenient to do it.

And what do they want? $3,211.44. Plus interest. Plus more penalties. Plus court costs. Is that a lot? Well, it’s not nothing. It’s about the cost of a used car down payment, or a really nice vacation to somewhere that isn’t a courtroom. But in the grand scheme of tax disputes? It’s not exactly Al Capone-level evasion. This isn’t a case about hiding millions in a Swiss bank account. This is about a few thousand bucks in state taxes that snowballed thanks to fees that seem designed to punish forgetfulness more than fraud. For context, the IRS usually doesn’t even think about suing someone for less than $10,000. But Oklahoma? They’re out here with a fine-tooth comb and a spreadsheet that never stops calculating.

Now, here’s our take: the most absurd part of this whole saga isn’t that Tyler didn’t pay his taxes. Let’s be real—most of us have forgotten a bill, missed a deadline, or stared blankly at a government form like it was written in ancient Sumerian. No, the absurd part is how aggressively the state responded. A $361 tax debt turns into a $405 liability? A $1,230 tax bill becomes $1,519 with “warrant penalties” that sound like they were invented by a bored accountant with a thesaurus? And now they’re dragging this guy into court, not to negotiate, not to offer a payment plan, but to demand a full asset disclosure like he’s a fugitive oligarch?

We’re not saying people shouldn’t pay their taxes. We are not advocating for tax rebellion. But come on, Oklahoma. Couldn’t someone just… call him? Send a reminder? Offer a “we’ll waive the warrant penalty if you pay by Friday” deal? Instead, they sent Linebarger Goggan Blair & Sampson. That’s like using a flamethrower to light a birthday candle.

And honestly? We’re rooting for Tyler. Not because he’s innocent—again, we don’t know that—but because this feels like overkill. This is what happens when bureaucracy meets zero mercy. When a system designed to collect revenue starts acting like a debt collector from a horror movie. We’re not saying he shouldn’t pay. We’re saying maybe the state could’ve handled this like humans instead of like tax-collecting Terminators.

But hey, that’s civil court in America. Where $3,211.44 can buy you a lawsuit, a warrant, a hearing on assets, and a front-row seat to the wild world of state tax enforcement. And remember: we’re entertainers, not lawyers. So if you’re behind on your taxes? Maybe just… pay them. Before Oklahoma sends the Goggan.

Case Overview

$3,211 Demand Petition

Jurisdiction

District Court, Oklahoma

Relief Sought

$3,211 Monetary

Injunctive Relief

Plaintiffs

Oklahoma Tax Commission government
Rep: Scott McGlasson, OBA#20591, Elizabeth Paul, OBA#32714

Defendants

Tyler Hartman individual

Claims

#	Cause of Action	Description
1

Petition Text

741 words

In the District Court of Oklahoma County STATE OF OKLAHOMA, EX. REL. } OKLAHOMA TAX COMMISSION } State of Oklahoma Plaintiff, } v. } TYLER HARTMAN } SSN XXX-XX-6255 } 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 $1,924.00, 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 colspan="2">1731112960 , 1383133184</th> <th>Periods</th> </tr> <tr> <th>Tax Type</th> <th></th> <th></th> <th></th> </tr> <tr> <td>INCOME</td> <td></td> <td></td> <td>2020</td> </tr> <tr> <td>INCOME</td> <td></td> <td></td> <td>2021</td> </tr> </table> 3. That a total indebtedness in the amount of $3,211.44 as of 03-13-26 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: 03-13-26 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: ****-**-6255, ****-**-5862 Taxpayer: TYLER D HARTMAN AND BROOKE M MANSFIELD 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-12223499-02 01/01/2020 - 12/31/2020 Total Tax: $361 Interest to date of issuance: $26 Penalties to date of issuance: $18 Tax warrant penalty: $40 Filing Fee: $36 Total Amount Due: $405 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: Jenni King Assistant Secretary Oklahoma Tax Commission 2501 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Cleveland County FEIN/SSN: ****-**-6255 Tax Warrant: 1383133184 Taxpayer: TYLER D HARTMAN Date Assessed: July 12, 2022 THE STATE OF OKLAHOMA TO: The County Clerk of Cleveland 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-12223499-02 01/01/2021 - 12/31/2021 Total Tax: $1230 Interest to date of issuance: $228 Penalties to date of issuance: $61 Tax warrant penalty: $151 Filing Fee: $36 Total Amount Due: $1519 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 December 15, 2022 Oklahoma Tax Commission: [Signature] Assistant Secretary