Former Nebraska head coach Scott Frost is suing the college and its board of regents over a tax legal responsibility he claims he by no means obtained. The swimsuit was filed within the District Court docket of Lancaster County, Nebraska.
Nebraska fired Frost three video games into the 2022 season after a 16-31 document at his alma mater. In December 2022, the college instructed him it deliberate to “embrace the current worth of its 2025 and
2026 liquidated damages funds” on his W-2 kind that yr, based on the submitting.
Frost argued the transfer was not appropriate. Within the course of, it created a $1.7 million tax legal responsibility he didn’t obtain, courtroom paperwork present. Frost additionally claims the funds have been assured, subsequently weren’t in a position to be diminished, offset or forfeited. However in the identical electronic mail by which the college notified Frost it deliberate to incorporate these values, it mentioned the funds might be adjusted at a later date “with none additional rationalization.”
Frost is looking for a minimum of $5 million and that the decide rule the offset provision in his contract expired Dec. 31, 2024. That’s the identical day he mentioned his employment would have expired.
Moreover, Frost mentioned his contract didn’t embrace an obligation to mitigate clause, which means he didn’t have to search out one other job after his departure from Nebraska. He later joined the Los Angeles Rams’ employees as a senior analyst in 2024 and is at the moment the top coach at UCF.
Nevertheless, Frost sought “productive dialogue” about confirming both his 2022 reportable earnings was “grossly overstated,” in any other case his 2025 and 2026 liquidated damages compensation was assured, based on the submitting. Frost then mentioned the college was “uncooperative, dismissive and refused to acknowledge or appropriate the confusion and hurt it had brought on,” and an IRS audit backed his claims.
“To be clear, following its audit, the Inside Income Service agreed with Coach Frost that the College wrongfully accelerated the 2025 and 2026 liquidated harm funds and that such funds weren’t topic to employment tax,” the submitting states. “Acknowledged otherwise, the entire self-serving and unhealthy religion positions taken by the College have been fallacious.”
Scott Frost simply accomplished his first season again at UCF, the place he labored earlier than returning to Nebraska as head coach. The Knights went 5-7 in 2025, together with 2-7 in Large 12 play, as he started his second stint with this system.
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