Michigan Wolverines head coach Jim Harbaugh. Rick Osentoski-USA TODAY Sports

Michigan and the NCAA have been negotiating a potential resolution after the Wolverines were allegedly found to have committed several violations, but Jim Harbaugh is taking a hard stand with one particular issue.

Dan Wetzel of Yahoo Sports reported early Thursday morning that talks between Michigan and the NCAA broke down this week over Harbaugh’s refusal to admit he lied to investigators. Harbaugh has acknowledged that his program committed four Level II violations and has apologized for those, but the NCAA also wants him to acknowledge that he was untruthful with officials.

The Level II violations committed by Michigan include meeting with two recruits during the COVID-19 dead period, texting a recruit at an impermissible time, having analysts perform on-field coaching duties during practice, and having coaches supervise a player workout via Zoom.

Level II violations are less serious and “do not amount to lack of institutional control,” according to the NCAA’s bylaws. However, misleading enforcement staffers is a Level I violation which could result in a multi-game suspension, recruiting restrictions, and show cause penalties.

If Harbaugh lied to investigators, that would constitute a Level I violation. A report indicated the coach lied about something seemingly insignificant.

Harbaugh has committed to Michigan for the 2023 season despite once again flirting with NFL teams. There have been indications that his relationship with Michigan athletic director Warde Manuel may be strained.

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