A potential negotiated resolution in the NCAA infractions case involving the Michigan football program broke down this week after the NCAA demanded head coach Jim Harbaugh state that he lied to investigators, multiple sources told Yahoo Sports.

According to sources, Harbaugh has acknowledged his program committed four Level II violations, as the NCAA initially alleged. He has further apologized to the university that they occurred. However, he has refused to sign any document or publicly state that he was ever untruthful with the enforcement staff.

The 59-year-old has maintained he didn’t recall the events when first speaking with investigators but that he was never purposefully dishonest.

The NCAA delivered a draft of a notice of allegations earlier this month citing the four Level II violations. They include meeting with two recruits during a COVID-19 dead period, texting a recruit outside of an allowable time period, having analysts perform on-field coaching duties during practice and having coaches watching players work out via Zoom, according to sources.