Financial records, documents and wiretaps tied to prominent former NBA agent Andy Miller and featuring his former associate, Christian Dawkins, have provided a detailed window for authorities into how the college basketball underworld operated, sources with knowledge of the ongoing federal investigation have told Yahoo Sports in recent days.

Sources familiar with the probe told Yahoo Sports that there’s a surprising level of specificity in the documents, bank records and wiretaps involving Miller’s business. They include exact dollar figures and intricate documentation of payments to the families of college players. There are also conversations brokering deals between Dawkins and the clients he was recruiting.

“There are spreadsheets detailing who got paid, how much they got paid and how much more they were planning to pay,” said a source familiar with the investigation. “The feds got everything they wanted and much more. Don’t think it will only be players who ended up signing with ASM that got paid. Those spreadsheets cast a wide net throughout college basketball. If your school produced a first-round pick in the past three years, be worried.”

According to the sources, the financial records from Miller and wiretap conversations featuring Dawkins illuminate the blatant nature of deal-making to land top talent well before the players turn professional. Those deals could threaten the current eligibility of players because of NCAA amateurism rules and retroactively put in peril the contests participated in by those players. Sources said this includes numerous prominent players in the upcoming NCAA tournament, the showcase of college basketball. “It’s all there,” said a different source familiar with the investigation.

Nearly five months have passed since a swarm of police cars and unmarked government vehicles descended on the New Jersey office of ASM Sports, where Miller is the founder and president. They raided the office on the morning of Sept. 26, timed to coincide with 10 arrests being made in the sweeping federal corruption probe that’s reverberated through every level of basketball. With the federal investigation ongoing and trial dates set in three separate criminal cases over the next 14 months, that raid and the information obtained from Miller and his office portends to be some of the most explosive and damaging for the sport of college basketball. While no one is certain how many more charges or arrests there could be in the case, the information collected in discovery and sealed by a protective order looms large over the collegiate landscape.

The Feds’ case on corruption in college basketball will likely change the sport’s landscape. (Getty) More

The detailed information also brings into focus the operation of Miller, who has a long history of contentious business relationships, legal squabbles and running afoul with the NCAA. With Miller tied to so many facets of the investigation, some have questioned why he hasn’t been directly charged or implicated.

One lawyer in the case, Steve Haney, refused to confirm any of the above details that Yahoo Sports is reporting. Haney, who represents Christian Dawkins, did send a statement by email. “Charging Christian Dawkins with alleged Federal crimes while his bosses at ASM run free is as categorically egregious as charging all the assistant coaches while their bosses are steaming towards the glory and riches of the NCAA tournament,” Haney wrote. “It is utter hypocrisy how these defendants somehow stand accused, while holding the bag and taking the fall for their superiors, who would have been the primary financial benefactors of any supposed scheme.”

That lack of charges has, in turn, generated a belief among those following the case that Miller is cooperating with authorities. The possibility of Miller serving as a cooperating witness for the government would reverberate through college sports, as he held strong relationships with a number of prominent coaches on the college and AAU levels, and recruited dozens of players as clients over the years. (Miller did not return a call seeking comment.)

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