Who Protects College Athletes? | M. Duane Miller, The Texas NIL Lawyer

The former Texas football co-captain and current NIL lawyer on NIL contracts, taxes, recruiting decisions, players associations—and why protecting athletes can make college football better.

M. Duane Miller likes where college football is headed. The games are bigger, the competition is better, and athletes finally have a chance to participate financially. He also sees how exposed players can be when contracts, tax obligations, coaching changes, injuries, and short careers collide.

In this episode, Eric Kasimov talks with Miller, The Texas NIL Lawyer, about who protects college athletes in that environment. The conversation comes as schools begin sharing revenue directly with athletes, NIL Go reviews third-party deals, and Congress continues debating a national NIL framework.

Duane explains why the largest offer may not be the best one, why families should build an advisory team before a problem appears, and why an athlete should never sign an agreement without the right professional reviewing it. He also makes the case that college athletes may eventually need a players association capable of negotiating protections on their behalf.

Duane is unmistakably pro-college football. He admires good coaches, understands passionate fans, supports governance, and describes recent seasons as some of the most exciting he has watched. He is also a fun storyteller, moving easily from Texas football and David McWilliams to the bankrupt Bluebonnet Bowl, public NIL numbers, and clients who call him “Dr. No.”

He wants college sports to remain strong. His argument is that protecting the people with the least institutional leverage—the athletes—helps protect the sport and the institutions too.

For more reporting and conversations on the rules, money, and legal issues shaping college sports, visit SportsEpreneur’s NIL Hub.

What You’ll Hear

• How coaching salaries, media rights, and postseason money changed the athlete-compensation argument
• What athletes should evaluate beyond the largest financial offer
• Why injuries, coaching changes, education, and institutional follow-through belong in the decision
• The different roles of contract counsel, tax professionals, marketers, and trusted family members
• Why cash and noncash NIL compensation can create tax obligations
• Why many public NIL valuations and reported deal numbers are difficult to verify
• Duane’s concerns about the College Sports Commission and federal involvement
• Why he believes college athletes may eventually need a players association and collective bargaining

A Pro-College Football Case for Athlete Protection

Duane’s Texas stories make the financial change concrete. He remembers the Bluebonnet Bowl failing to make its full payout, a four-year coaching deal worth $1 million becoming major team news, and rules that prevented players from earning money through their own names, images, and likenesses.

As coaching compensation, media contracts, buyouts, facilities, and athletic budgets grew, he believes the argument against athlete compensation became harder to defend. He does not begrudge coaches their salaries. He jokes that he would happily return in another life as a fired Division I coach, then acknowledges how demanding the job has become. His point is that the economics expanded enough for athletes to participate too.

Money creates paperwork and risk. Duane discusses contract language, taxes, compliance, marketing, FTC rules, and the need for specialist advice. He recommends building a team around the athlete: the right attorneys, a tax professional, marketing help, and a trusted parent, grandparent, or adult who can help coordinate the group.

What Families Should Ask Before an Athlete Chooses a School

The biggest number does not answer the most important questions:

• What does the agreement actually promise?
• What happens if the coach who recruited the athlete leaves?
• How will the school respond if the athlete gets injured or does not develop as expected?
• Will the institution help the athlete complete a degree after football is over?
• Who is reviewing the contract, tax consequences, marketing obligations, and use of the athlete’s rights?

Duane’s advice is to look at the full relationship, not only the first payment. College sports careers are short. The education, institutional connection, and consequences of a poorly understood contract can last much longer.

Athlete Protection Without an Us-Versus-Them Fight

Duane does not believe NIL ruined college football, and he does not expect the old model to return. He enjoys the sport as much as ever and supports a governing structure, but he wants athletes to have protections that are negotiated rather than imposed on them.

That is why he believes a players association may eventually be necessary, particularly in major college football. In his view, collective bargaining could give athletes a formal voice in rules affecting compensation, eligibility, roster decisions, injuries, and life after their playing careers end.

His argument extends beyond star football players. The same protection question applies to athletes in non-revenue sports whose scholarships, roster spots, or opportunities can change with little leverage or due process.

Notable Quotes

• “The money’s not going anywhere. It’s only going to get bigger and bigger.”
• “You have to be a little bit selfish and you have to make the decision based upon what is right for you.”
• “Never put your signature on anything until you have an attorney who handles that type of question.”
• “The more you protect the players, the better you protect the sport and the better you protect the institution.”

Chapters in This Episode

00:00 — College football in 2026 and why the money changed everything
04:00 — College football as both a game and a business
06:00 — Bowl games, playoff expansion, and postseason economics
10:23 — Texas football, Hook ’em Horns, and licensing
13:31 — The four-year coaching deal Duane remembers as enormous
18:00 — Duane’s view of scholarships and athlete compensation
22:00 — Social media pressure on paid college athletes
25:47 — David McWilliams, standards, and what Duane carried forward
29:24 — How athletes should choose a college today
34:00 — Injuries, coaching changes, and what happens after football
36:08 — Why athletes need qualified contract review
37:05 — Building an NIL team around the athlete
42:26 — NIL taxes, 1099s, vehicles, and other compensation
45:06 — “Dr. No,” private contracts, and inflated NIL numbers
49:00 — Why the old NCAA model is not coming back
52:00 — Governance, compromise, and avoiding a zero-sum fight
1:04:08 — Government, the College Sports Commission, and oversight
1:05:00 — Duane’s case for a college players association
1:08:00 — Athlete protections beyond football
1:11:22 — Where to find The Texas NIL Lawyer

Frequently Asked Questions

Who is M. Duane Miller?

M. Duane Miller is a Texas attorney, former University of Texas football player, and public-facing advocate known as The Texas NIL Lawyer. He was a starter and letterman for the Longhorns, served as a co-captain of the 1990 Southwest Conference championship team, and later signed with the Dallas Cowboys as an NFL free agent.

What does Duane recommend before an athlete signs an NIL agreement?

He recommends having the agreement reviewed by an attorney who works in the relevant area. Depending on the deal, the athlete may also need tax, intellectual-property, entertainment, marketing, or social-media guidance. A trusted adult can help coordinate the group.

Is NIL compensation taxable?

Cash and noncash NIL compensation can be taxable. Duane discusses 1099s, vehicle use, and other benefits, but athletes and families should get advice from a qualified tax professional based on their own facts.

Does Duane think the highest offer is always the best college decision?

No. He wants athletes to consider education, injury support, coaching stability, contract protections, and what the institution will do after the athlete is no longer helping the team.

Why does Duane believe college athletes may need a players association?

He believes athletes need a formal voice when rules governing compensation, eligibility, roster decisions, and other protections are created. A players association could provide a structure for collective bargaining, though he presents this as his view of where college sports may go rather than an inevitable outcome.

About M. Duane Miller

M. Duane Miller is a Texas attorney and former University of Texas football player who focuses part of his practice on protecting student-athletes navigating NIL.

Duane attended Texas on a football scholarship from 1986–1990. He became a starter and letterman and served as a co-captain of the Longhorns’ 1990 Southwest Conference championship team. He signed as an NFL free agent with the Dallas Cowboys in 1991 and later coached Texas high school football.

He earned his law degree from Texas Wesleyan University School of Law, now Texas A&M University School of Law, and has been licensed to practice law in Texas since 2004. Through The Texas NIL Lawyer, he works with student-athletes and families on NIL rights, contracts, compliance, and legal guidance.

Connect with M. Duane Miller | The Texas NIL Lawyer

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

Connect with Eric and SportsEpreneur

Eric on LinkedIn | Eric on X | SportsEpreneur on LinkedIn | SportsEpreneur on X

Related SportsEpreneur NIL Coverage

• An NIL Attorney on Contracts and Athlete Ownership | Philip Sheng
• NIL Rules in 2026: What Athletes, Families, and Coaches Need to Know
• The Economics Behind College Football’s NIL Spending Explosion
• What the Protect College Sports Act Reveals About Athlete Representation

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.