Michigan football coach Jim Harbaugh and the NCAA are in discussions about a so-called negotiated resolution for a four-game suspension in the 2023 season.

The looming suspension is tied to an NCAA recruiting investigation into Michigan in which Harbaugh faces a Level I violation, the most serious kind in the NCAA’s purview, for not cooperating with NCAA enforcement.

While the suspension and negotiations with the NCAA have not been finalized, the expectation is that Harbaugh would miss the first four games of Michigan’s season. That includes four home contests in which Michigan is the prohibitive favorite — East Carolina, UNLV, Bowling Green and Rutgers.

Harbaugh’s attorney, Thomas Mars, said in a statement: “We are continuing to work cooperatively with the NCAA staff on an enforcement matter. At this time, we are not allowed to comment on possible penalties or other aspects of the matter.”

The alleged recruiting improprieties are tied to alleged violations that took place during the COVID-19 recruiting dead period. The initial investigation into Michigan included just four Level II violations, which are less significant in scope. But the failure to cooperate emerged during the investigation, and in January, there were multiple meetings between Harbaugh and the NCAA in which he refused to admit he lied during the investigation.

Yahoo Sports first reported Harbaugh’s likely suspension Tuesday.