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GARFIELD COUNTY • CJ-2026-74

STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION v. JOHNNY RIEGER, ALYSSA ATKINSON

Filed: Mar 13, 2026
Type: CJ

What's This Case About?

Taxes due: $11,564.33 — and somehow, this isn’t even the most dramatic part of the story.

Let’s be real: most of us dread tax season like a root canal scheduled during rush hour. But for Johnny Rieger and Alyssa Atkinson of Garfield County, Oklahoma, that dread apparently turned into full-on avoidance mode — and now the state is coming for them like a repo man with a calculator and a clipboard. The Oklahoma Tax Commission, acting like the IRS’s less glamorous but equally relentless cousin, has filed a lawsuit to collect over $11,500 in unpaid income taxes, interest, penalties, and fees for the years 2020 and 2021. That’s right — we’re not talking about some shadowy offshore billionaire dodging millions. We’re talking about two regular Oklahomans who, somewhere between pandemic sourdough starters and inflation spikes, forgot (or chose) not to pay their state income taxes. And now? The government wants its money — with interest, penalties, and a side of legal drama.

Who are Johnny and Alyssa? Well, based on the filing, we don’t get a lot of juicy personal details — no scandalous LinkedIn posts, no viral TikToks about tax resistance. Just two names, two Social Security numbers, and a growing pile of financial obligations. They appear to have filed jointly — or at least owe taxes under a shared liability — which means they were either married, romantically involved, business partners, or just really bad at separating their financial lives. Whatever their relationship, they’re now united in fiscal infamy, facing down the full weight of Oklahoma’s tax enforcement machine. And let’s be honest: when the Oklahoma Tax Commission shows up with a legal team from Linebarger Goggan Blair & Sampson, LLP — yes, that’s a real law firm name, and yes, it sounds like a 19th-century medicine show — you know things have gone sideways.

So what happened? Let’s follow the paper trail. Back in 2020 — you know, the year we all learned what “essential workers” meant and Zoom became a verb — Johnny and Alyssa apparently made enough money to owe the state $3,993 in income taxes. Not an outrageous sum, but not nothing. But instead of paying it, they… didn’t. Maybe they thought they could ride it out. Maybe they were struggling. Maybe they just forgot. Whatever the reason, the clock started ticking. Interest accrued — $1,689.86 worth. Penalties piled on — $399.30. Then came the tax warrant penalty: another $200. Add in a $36 filing fee (because bureaucracy is never free), and suddenly a $3,993 tax bill ballooned to $6,318.16. That’s a 58% increase — not bad for a two-year “investment,” if you’re the state.

But wait — there’s more! Because 2021 wasn’t exactly a tax-free victory lap either. That year, they owed another $2,440 in income taxes. Again, not a fortune, but again — unpaid. Interest: $1,092.98. Penalties: $122. Add another $200 tax warrant penalty and $36 filing fee, and boom — $3,890.98 added to the tab. Combine both years, and you’ve got a grand total of $10,209.14 in original tax debt that somehow snowballed into $11,564.33 in total unpaid obligations by March 2026. That’s the power of compound penalties, folks. It’s like financial compound interest, but instead of growing your retirement fund, it’s growing your government-mandated shame.

Now, why are they in court? This isn’t a criminal case — nobody’s going to jail for not filing their 1040 (at least not in Oklahoma state court). Instead, this is a civil tax collection action. The state isn’t accusing Johnny and Alyssa of tax fraud or embezzlement. They’re not claiming the duo ran a meth lab out of their garage and laundered the profits through a shell company called “Liberty Coin & Freedom LLC.” Nope. This is much simpler: the state says, “You owe us money. You didn’t pay. Now we’re using the legal system to get it.” Specifically, the Oklahoma Tax Commission is asking the court to order a hearing on assets — which sounds like a dramatic courtroom showdown but is really just a procedural step to figure out what Johnny and Alyssa own that can be seized or garnished. They might freeze bank accounts, garnish wages, or even place liens on property. It’s not Breaking Bad, but it’s definitely Breaking Even… Badly.

And what do they want? The state is seeking $11,564.33 — plus interest, penalties, and costs, which means the final amount could be even higher. Is that a lot? In the grand scheme of tax evasion cases, no. Al Capone owed millions. Elon Musk dodges billions. But for the average Oklahoman? Over $11,500 is serious money. That’s a down payment on a used truck. A year of rent in Enid. A full semester at Oklahoma State. For some, it’s multiple months of take-home pay. And here’s the kicker: this whole mess could’ve been avoided with timely payments. Even setting up an installment plan might have kept the penalties from spiraling out of control. But now, thanks to the magic of compounding fees, Johnny and Alyssa are on the hook for thousands more than they originally owed — all because they didn’t just pay the damn taxes.

So what’s our take? Look, we’re not here to throw shade at people who struggle financially. The pandemic hit hard. Inflation’s a beast. And let’s be real — the tax system is not exactly designed for clarity or compassion. But the most absurd part of this case isn’t the amount owed. It’s the sheer preventability of it all. This isn’t a complex offshore scheme. It’s not even a dispute over tax law. It’s two people who failed to pay their state income taxes — and then failed to respond when the penalties started piling up. And now, instead of just paying the original bill, they’re facing legal action, asset hearings, and a permanent tax warrant on their record — all because they let a $3,993 problem become an $11,564 nightmare.

We’re rooting for resolution — not punishment. We’d love to see Johnny and Alyssa cut a deal, set up a payment plan, and finally close this chapter. Because at the end of the day, this isn’t about villainy. It’s about the quiet, creeping consequences of ignoring the mail from the government — especially when that mail has “FINAL NOTICE” stamped in angry red letters. And if there’s a lesson here? It’s this: when the state sends you a tax warrant, don’t treat it like a junk flyer for a mattress sale. It’s not going to expire. And unlike your credit card debt, the government will come to collect — with interest, penalties, and a law firm named Linebarger Goggan Blair & Sampson.

Case Overview

Petition
Jurisdiction
District Court of Garfield County, Oklahoma
Relief Sought
$11,643 Monetary
Plaintiffs
Defendants
Claims
# Cause of Action Description
1 tax collection

Petition Text

783 words
In the District Court of Garfield County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. JOHNNY RIEGER ALYSSA ATKINSON SSN XXX-XX-1299 XXX-XX-3846 Defendant(s) Case No. ________________ (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 $10,209.14, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 1329694720 , 879937536 <table> <tr> <th>Tax Type</th> <th>Periods</th> </tr> <tr> <td>INCOME</td> <td>2020</td> </tr> <tr> <td>INCOME</td> <td>2021</td> </tr> </table> 3. That a total indebtedness in the amount of $11,564.33 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 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 PO Box 26930 Oklahoma City, Oklahoma 73129 Garfield County FEIN/SSN: **-****1299, **-****3846 Taxpayer: JOHNNY RIEGER AND ALYSSA ATKINSON THE STATE OF OKLAHOMA TO: The County Clerk of Garfield 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-11391720-02 01/01/2020-12/31/2020 <table> <tr> <th></th> <th>Total</th> </tr> <tr> <td>Total Tax:</td> <td>$3,993.00</td> </tr> <tr> <td>Interest to date of issuance:</td> <td>$1,689.86</td> </tr> <tr> <td>Penalties to date of issuance:</td> <td>$399.30</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>$6,318.16</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 March 15, 2024 Oklahoma Tax Commission: Jenni King Assistant Secretary THE STATE OF OKLAHOMA TO: The County Clerk of Garfield 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-11391720-02 01/01/2021-12/31/2021 <table> <tr> <th>Total Tax:</th> <td>$2,440.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$1,092.98</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$122.00</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>$3,890.98</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 April 15, 2025 Oklahoma Tax Commission: Sue King Assistant Secretary
Disclaimer: This content is sourced from publicly available court records. Crazy Civil Court is an entertainment platform and does not provide legal advice. We are not lawyers. All information is presented as-is from public filings.