CJ-2026-00039 - Oklahoma Tax Commission v. Michael Mahan

What's This Case About?

Let’s get one thing straight: Michael Mahan didn’t just forget to pay his taxes once. He didn’t accidentally skip a year or two like the rest of us might when life gets chaotic. No, Michael Mahan appears to have treated the Oklahoma state income tax system like a suggestion box—open, optional, and entirely ignorable—for nearly a decade. And now, the state is coming for him with the financial equivalent of a SWAT team, demanding over ten grand in unpaid taxes, interest, penalties, and fees. Ten thousand dollars. For not filing. This isn’t a case about a misunderstanding or a missed deadline—it’s a slow-motion tax train wreck, and we’re all here for the derailment.

So who is Michael Mahan? Honestly, we don’t know much. No flashy LinkedIn profile, no viral TikToks, no public record of him running a secret underground casino or moonlighting as a crypto bro. He’s just… a guy. A guy with a Social Security number ending in 7908, a name that keeps getting misspelled in official documents (sometimes “Michanl,” sometimes “Michaell,” sometimes “Michaean”—bless the Oklahoma Tax Commission’s heart), and apparently, a deep philosophical disagreement with the concept of paying income tax. He lived in Delaware County, Oklahoma—yes, there’s a Delaware County in Oklahoma, not to be confused with the actual state of Delaware, because nothing says drama like geographical confusion. His relationship with the Oklahoma Tax Commission? Let’s call it “adversarial,” though that implies he’s showing up to the fight. So far, he hasn’t. He hasn’t responded, he hasn’t paid, he hasn’t even sent a strongly worded email. It’s just silence, as the debt quietly snowballs like a runaway snowball made of paperwork and compound interest.

Now, let’s walk through this fiscal horror story, year by year, like a true crime timeline where the victim is the state’s general fund. It starts back in 2014—over a decade ago—when Michael allegedly failed to pay $685 in income tax. That’s not chump change, but it’s also not life-ruining. Pay it, move on, pretend it never happened. But Mahan didn’t pay. So the state added interest. Then penalties. Then a tax warrant penalty—which sounds like something a judge slaps on a mob boss, but in Oklahoma, it’s just what they charge when you don’t pay on time. By the time they issued the warrant in 2018, that original $685 had ballooned to $1,182.79. And that’s just for one year. One! Single! Year!

But wait—there’s more. 2016? $284 in tax due. By 2017, with penalties and interest, it’s $377. Still not huge, but again—unpaid. 2018? $358 becomes $546.92. 2019? $328 becomes $441.45. Then, plot twist: 2021 rolls around, and boom—$1,415 in tax owed. That’s a jump. Did Mahan have a sudden windfall? A bonus? A winning lottery ticket he forgot to report? We may never know. But what we do know is that by 2023, that debt had grown to $1,959.44 thanks to interest, penalties, and the ever-watchful eye of the tax warrant fairy. 2022? Another $1,354 in taxes, now worth $1,648. And 2023? $488 becomes $638.36. Add it all up, and by January 29, 2026—the date this case was filed—the total unpaid tab: $10,250.52. That’s over ten grand. For income taxes that originally totaled just $6,793.96. The rest? That’s the price of playing chicken with the state.

So why are we in court? Well, the Oklahoma Tax Commission isn’t here to ask nicely. They’re here to enforce. They’ve already filed tax warrants—legal documents that act like court judgments—against Mahan’s real and personal property. That means they can potentially seize his car, freeze his bank accounts, or garnish his wages if he has a job. This isn’t a negotiation. It’s a collection operation, and they’re using the full weight of Title 68 of the Oklahoma Statutes to do it. They want a hearing on Mahan’s assets—basically, a court-ordered “show us your money” moment—so they can figure out what they can take. They’re not seeking punitive damages or a jury trial. They’re not trying to make an example of him (well, okay, maybe a little). They just want their money. With interest. And fees. And penalties. And more interest.

And what do they want? Over ten thousand dollars. Is that a lot? In the grand scheme of tax evasion, no—this isn’t Al Capone-level stuff. But for an individual, especially one who’s been underpaying taxes for years, $10,250 is not nothing. That’s a used car. A year of rent. A down payment on a house. Or, if you’re the Oklahoma Tax Commission, it’s Tuesday. The state isn’t asking for jail time or public shaming—just cold, hard cash. And they’re prepared to use every legal tool in the box to get it. Garnishment? Check. Asset seizure? Check. Public record of your tax delinquency? Double check. This case is less about punishment and more about persistence. The state isn’t mad. They’re relentless.

Our take? The most absurd part isn’t that Mahan didn’t pay his taxes. Let’s be real—taxes are confusing, life gets busy, and sometimes people just… don’t. The absurd part is that he let this fester for ten years. A decade. From 2014 to 2023. That’s longer than some marriages last. Longer than most smartphones survive. And during that time, the state kept sending notices, filing warrants, calculating interest—like a slow, bureaucratic horror movie where the monster is compound interest and the soundtrack is the clicking of a government abacus. Meanwhile, Mahan? Radio silence. No defense, no explanation, no “I was homeless,” “I was sick,” “I thought I was a sovereign citizen.” Nothing. Just… absence. And now the bill’s due.

We’re not rooting for the Tax Commission—government agencies don’t need our sympathy. But we’re also not rooting for Mahan, because come on, man, just pay your taxes. Or at least respond. Or call someone. Or send a letter. Or acknowledge that the state exists. This isn’t a David vs. Goliath story. It’s a cautionary tale about what happens when you ignore the mail. The real crime here isn’t tax evasion—it’s the sheer, breathtaking laziness of letting a $685 problem become a $10,000 nightmare. And honestly? The only thing more painful than paying taxes is paying them plus ten years of penalties. Michael Mahan is about to learn that the hard way.

Case Overview

Petition

Jurisdiction

District Court of Delaware County, Oklahoma

Filing Attorney

Scott McGlasson

Linebarger Goggan Blair & Sampson, LLP

Relief Sought

Plaintiffs

Oklahoma Tax Commission government
Rep: Scott McGlasson, Elizabeth Paul, Linebarger Goggan Blair & Sampson, LLP

Defendants

Michael Mahan individual

Claims

#	Cause of Action	Description
1	State tax enforcement	Unpaid state taxes

Petition Text

1,990 words

In the District Court of Delaware County State of Oklahoma STATE OF OKLAHOMA, EX. REL. OKLAHOMA TAX COMMISSION Plaintiff, v. MICHAEL MAHAN AKA MICHANL MAHAN SSN XXX-XX-7908, Defendant(s) Case No. CJ-2026-39 (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 $6,793.96, such indebtedness arising as a result of the Defendant’s failure to pay taxes for the following tax types and periods: Tax Warrant 1959108608, 1332928512, 117723136, 754036736, 141357056, 34506752, 1737705472 <table> <tr> <th>Tax Type</th> <th>Periods</th> </tr> <tr> <td>INCOME</td> <td>2014</td> </tr> <tr> <td>INCOME</td> <td>2016, 2018</td> </tr> <tr> <td>INCOME</td> <td>2019, 2021</td> </tr> <tr> <td>INCOME</td> <td>2022, 2023</td> </tr> </table> 3. That a total indebtedness in the amount of $10,250.52 as of 01-29-26 remains unpaid. 4. That the above-referenced tax warrant(s) have been filed as provided by law and the Oklahoma Tax Commission therefore has all of the remedies and may take all of the proceedings thereon for collection thereof which may be had or taken upon a judgment of the District Court per Title 68 O.S. §231 - §255. WHEREFORE, Plaintiff prays that Defendant(s) be ordered to appear at a hearing on assets; that such garnishment action or actions be maintained, or any other actions as are needed against said Defendant(s) in order to collect the full amount of indebtedness, together with interest, penalty, and fees as provided by Title 68 O.S. §217 or other laws, and for the costs of this action. DATED this date: 01-29-26 OKLAHOMA TAX COMMISSION, Plaintiff BY: Scott McGlasson, OBA#20591 Elizabeth Paul, OBA#32714 Linebarger Goggan Blair & Sampson, LLP P.O. Box 950391 Oklahoma City, OK 73195-0391 877-304-6848 / 877-304-6847 (fax) [email protected] Attorneys for Plaintiff Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Delaware County FEIN/SSN: *-*-*7908 Taxpayer: MICHAEL W MAHAN THE STATE OF OKLAHOMA TO: The County Clerk of Delaware County, Oklahoma Whereas, the above named taxpayer(s) is indebted to the State of Oklahoma for IIT with penalties and interest thereon computed to date, for the period(s) and in the amount(s) as follows: IIT-10739994-02 01/01/2014–12/31/2014 <table> <tr> <th>Total Tax:</th> <td>$ 685.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$ 298.13</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$ 68.50</td> </tr> <tr> <th>Tax warrant penalty:</th> <td>$ 105.16</td> </tr> <tr> <th>Filing Fee:</th> <td>$ 26.00</td> </tr> <tr> <th>Total Amount Due:</th> <td>$ 1,182.79</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 28, 2018 Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Delaware County FEIN/SSN: **-**7908 Taxpayer: MICHAEL W MAHAN THE STATE OF OKLAHOMA TO: The County Clerk of Delaware 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-10739994-02 01/01/2016-12/31/2016 <table> <tr> <th> </th> <th>Amount</th> </tr> <tr> <td>Total Tax:</td> <td>$284.00</td> </tr> <tr> <td>Interest to date of issuance:</td> <td>$20.89</td> </tr> <tr> <td>Penalties to date of issuance:</td> <td>$14.20</td> </tr> <tr> <td>Tax warrant penalty:</td> <td>$31.91</td> </tr> <tr> <td>Filing Fee:</td> <td>$26.00</td> </tr> <tr> <td>Total Amount Due:</td> <td>$377.00</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 November 6, 2017 Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Delaware County FEIN/SSN: **-**-7908 Taxpayer: MICHEAL W MAHAN Tax Warrant #: 117723136 Date Assessed: July 1, 2020 THE STATE OF OKLAHOMA TO: The County Clerk of Delaware 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-10739994-02 01/01/2018-12/31/2018 Total Tax: $ 358.00 Interest to date of issuance: $ 88.57 Penalties to date of issuance: $ 17.90 Tax warrant penalty: $ 46.45 Filing Fee: $ 36.00 Total Amount Due: $ 546.92 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, 2020 -OHIBITC- Oklahoma Tax Commission: Jessie R. Coifull Assistant Secretary Oklahoma Tax Commission 2501 Lincoln Blvd. PO Box 269060 Oklahoma City, Oklahoma 73126-9060 Delaware County FEIN/SSN: ****7908 Taxpayer: MICHEAL W MAHAN Tax Warrant #: 754036736 Date Assessed: July 1, 2020 Ln.#7275 THE STATE OF OKLAHOMA TO: The County Clerk of Delaware 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-10739994-02 01/01/2019-12/31/2019 <table> <tr> <th>Total Tax:</th> <td>$</td> <td>328.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$</td> <td>24.19</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$</td> <td>16.40</td> </tr> <tr> <th>Tax warrant penalty:</th> <td>$</td> <td>36.86</td> </tr> <tr> <th>Filing Fee:</th> <td>$</td> <td>36.00</td> </tr> <tr> <th>Total Amount Due:</th> <td>$</td> <td>441.45</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 January 15, 2021 EXHIBIT D Oklahoma Tax Commission: [Signature] Assistant Secretary Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Delaware County FEIN/SSN: **-**7908 Taxpayer: MICHEAL W MAHAN Tax Warrant #: 141357056 Date Assessed: October 7, 2022 THE STATE OF OKLAHOMA TO: The County Clerk of Delaware 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-10739994-02 01/01/2021-12/31/2021 <table> <tr> <th>Total Tax:</th> <td>$ 1,415.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$ 262.83</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$ 70.75</td> </tr> <tr> <th>Tax warrant penalty:</th> <td>$ 174.86</td> </tr> <tr> <th>Filing Fee:</th> <td>$ 36.00</td> </tr> <tr> <th>Total Amount Due:</th> <td>$ 1,959.44</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 20, 2023 EXHIBIT E Oklahoma Tax Commission: [signed] Assistant Secretary Oklahoma Tax Commission 2501 N. Lincoln Blvd. Oklahoma City, Oklahoma 73194 Delaware County FEIN/SSN: ***-**-7908 Taxpayer: MICHEAL W MAHAN Tax Warrant: 34506752 Date Assessed: April 11, 2023 THE STATE OF OKLAHOMA TO: The County Clerk of Delaware 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-10739994-02 01/01/2022 - 12/31/2022 <table> <tr> <th>Total Tax:</th> <td>$ 1354</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$ 226</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$ 67</td> </tr> <tr> <th>Tax warrant penalty:</th> <td>$ 164</td> </tr> <tr> <th>Filing Fee:</th> <td>$ 36</td> </tr> <tr> <th>Total Amount Due:</th> <td>$ 1648</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 27, 2023 EXHIBIT F Oklahoma Tax Commission: [Signature] Assistant Secretary Oklahoma Tax Commission PO Box 26930 Oklahoma City, Oklahoma 73129 Delaware County FEIN/SSN: ***-**-7908 Taxpayer: MICHEAL W MAHAN Tax Warrant: 1737705472 Date Assessed: April 04, 2024 THE STATE OF OKLAHOMA TO: The County Clerk of Delaware 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-10739994-02 01/01/2023 - 12/31/2023 <table> <tr> <th>Total Tax:</th> <td>$</td> <td>488.00</td> </tr> <tr> <th>Interest to date of issuance:</th> <td>$</td> <td>35.20</td> </tr> <tr> <th>Penalties to date of issuance:</th> <td>$</td> <td>24.40</td> </tr> <tr> <th>Tax warrant penalty:</th> <td>$</td> <td>54.76</td> </tr> <tr> <th>Filing Fee:</th> <td>$</td> <td>36.00</td> </tr> <tr> <th>Total Amount Due:</th> <td>$</td> <td>638.36</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 G Oklahoma Tax Commission: [Signature] Assistant Secretary