THE IRS SHADOW: LEGAL DEFENSES AGAINST UNREPORTED NIL INCOME AND AGENT FRAUD
NIL changed the athlete’s legal identity. This Legal Watch TAX WATCH Special explains how the IRS treats NIL income, why no 1099 does not mean no tax problem, how constructive receipt can create liability before an athlete touches the money, and why agent fraud is often a tax problem as much as a contract problem.
Title IX “Surveys Are Not Tryouts” — Niblock v. Kentucky
A Sixth Circuit Title IX decision that every athletic department—and every advocate—should read. The headline: “Surveys are not tryouts.”
The "Point-Shaving 2.0" Era: A Deep Dive into the U.S. v. Jalen Smith Indictment and the Collapse of Sports Integrity
DOJ alleges a scalable point-shaving enterprise spanning NCAA Division I men’s basketball and the Chinese Basketball Association—built for the legalized sports-betting era. Part 2 drops tomorrow at 10PM. Today: Fast Break at noon, blog at 6. Next week: live arraignment coverage.