M. Duane Miller likes where college football is headed. The games are bigger, athletes can participate financially, and he believes recent seasons have been some of the most exciting the sport has produced. He also sees how exposed players can be when contracts, taxes, coaching changes, injuries, and short careers collide.

The Texas NIL Lawyer and former University of Texas football co-captain joins Eric Kasimov to ask a direct question: who protects college athletes? They discuss NIL contracts, taxes and 1099s, recruiting decisions, reported NIL valuations, the College Sports Commission, and the possibility of a college players association.

Duane’s central advice is to build the athlete’s team early and never sign an agreement without the right professional reviewing it. His outlook is positive, practical, and often funny. He is pro-athlete without being anti-coach, anti-school, or anti-NCAA—and he believes stronger athlete protection can make college football better.

In this episode:

• How media money and coaching compensation changed the argument around athlete pay
• What athletes should evaluate beyond the largest offer
• Contracts, injuries, coaching changes, and educational protections
• Building a team of legal, tax, marketing, and family advisers
• NIL income, 1099s, vehicles, and other noncash compensation
• Why reported NIL valuations can be difficult to verify
• Why Duane believes college athletes may eventually need a players association

Chapters:

00:00 — College football’s changing economics
06:00 — Bowl games and postseason business
10:23 — Texas football, licensing, and revenue growth
13:31 — Coaching compensation and the athlete-pay argument
22:00 — Social media pressure on paid college athletes
29:24 — Choosing a school beyond the largest offer
34:00 — Injuries, coaching changes, and life after football
36:08 — Reviewing NIL contracts
37:05 — Building the athlete’s advisory team
42:26 — Taxes, 1099s, and noncash compensation
45:06 — Reported NIL numbers and “Dr. No”
49:00 — Why the old model is not returning
1:04:08 — The College Sports Commission and government oversight
1:05:00 — The case for a players association
1:08:00 — Athlete protections beyond football
1:11:22 — Where to find The Texas NIL Lawyer

Connect with M. Duane Miller:
The Texas NIL Lawyer | Law Office of M. Duane Miller | Email

More from SportsEpreneur:
Full episode notes | SportsEpreneur NIL Hub | LinkedIn | X

Connect with Eric Kasimov
LinkedIn | X

Recorded August 20, 2026. NIL rules and college-sports governance continue to change. This conversation is for general information and does not constitute legal or tax advice.