Overview
- Frost filed the complaint Friday in Lancaster County District Court seeking a declaratory judgment, alleging breach of contract, and requesting at least $5 million in damages.
- He alleges his 2022 W‑2 arrived in September 2023, which he says blocked a timely return and led to late‑filing penalties and legal costs.
- The suit contends Nebraska counted roughly $9.5 million in future severance as 2022 income, while Frost argues only about $4.8 million should have been treated as wages that year.
- The complaint states the IRS audited the matter and agreed with the lower income figure, a claim reported as Frost’s assertion in the filing.
- The filing also alleges the university halted 2025 and 2026 liquidated‑damages payments and sent a contradictory email about his obligations, and no university response or hearing date has been reported.