Scott Frost has filed a lawsuit against the University of Nebraska and its Board of Regents, alleging they saddled him with a tax liability he says he was never actually paid. The former Cornhuskers coach’s total buyout, covering his contract until 2026, was approximately $15 million
Frost, who was fired by the Cornhuskers in September 2022, lodged the case at Lancaster County District Court in Nebraska. It alleges that the university and its Board of Regents failed to pay him amounts he claims are due for 2025 and 2026 under his original coaching contract.
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According to the lawsuit, Nebraska informed Frost in December 2022 that it intended to report the present value of the 2025 and 2026 liquidated damages payments on his 2022 W-2. Scott Frost, however, contends this was improper, as it saddled him with a $1.7 million tax bill for money he never actually received.
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The lawsuit further alleges that in the very same notification, Nebraska claimed those future payments could be adjusted down the road without providing any explanation. Frost calls this stance blatantly contradictory and purely self-serving on the university’s part.
The impending legal battle, in which Scott Frost is seeking $5 million in damages, has generated a lot of reactions among college football fans. It further highlights the never-ending bad blood between the coach, who’s now at UCF, and his alma mater.
Here’s a look at some of the reactions online:
Scott Frost claims Nebraska was uncooperative in a dialogue
Per the lawsuit, Scott Frost pushed for constructive talks to resolve the issue with Nebraska. He wanted the school to either admit that his 2022 reportable income had been massively inflated or confirm that his 2025 and 2026 liquidated damages payments were fully guaranteed.
However, Frost alleges the university stonewalled him by being uncooperative and unwilling to own up to or fix the mess it created. An IRS audit ultimately validated his position.
“To be clear, following its audit, the Internal Revenue Service agreed with Coach Frost that the University wrongfully accelerated the 2025 and 2026 liquidated damage payments and that such payments were not subject to employment tax,” the filing states. “Stated differently, all of the self-serving and bad faith positions taken by the University were wrong.”
Scott Frost returned to UCF for his second stint in 2025 after serving as an analyst for the Los Angeles Rams during the 2024 season. On his return, he admitted that leaving the program for his alma mater was a bad move. The Knight finished the 2025 season with a 5-7 record.
Edited by Farouk Yusuf
