UCF football coach Scott Frost has filed a lawsuit against the University of Nebraska’s Board of Regents over payments and a tax liability he claims he never received.
Frost, who served as the Cornhuskers coach for five seasons before being fired after a 1-2 start on Sept. 11, 2022, filed the lawsuit in the District Court of Lancaster County on Friday.
According to the filing, Frost claims that the school notified him that it intended to “include the value of its 2025 and 2026 liquidated damages payments” on his 2022 W-2. That income was incorrectly included, resulting in an additional $1.72 million in income tax liability.
The lawsuit alleges that the university’s position on the matter has been “muddled, internally inconsistent and transparently self-serving” and that it created a heavy-tax burden for Frost on money that it refuses to pay. The lawsuit also states that the Internal Revenue Service agreed that the university “wrongfully accelerated the 2025 and 2026 liquidated damage payments and that such payments were not subject to
employment tax,” following an audit.
Frost is seeking no less than $5 million from the university — $2.5 million apiece for the 2025 and 2026 seasons — and that the judge rules that the offset provision in his contract, which expired Dec. 31, 2024, is enforceable. That’s the same day he said his employment would have expired.
Frost was 16-31 during his time coaching at his alma mater. He returned to UCF last December, leading the Knights to a 5-7 mark.
Matt Murschel can be reached at mmurschel@orlandosentinel.com