THE SQUARE TAX

Sunday Late Tax Report — September 6, 2026

Two Football Sides Clear the Bar as Discipline Takes Priority on Sunday

The early edition got Sunday started with Milwaukee on the baseball side. Now we turn our attention to football.

Saturday was a difficult day. We acknowledged it this morning, learned from it, and moved forward. There is no reason to keep staring backward and certainly no reason to chase.

We spent additional time on today's football board specifically because we wanted every position to earn its classification.

Two did.

🟢 OFFICIAL PLAY

Washington -23.5 vs. Washington State

Kickoff: 4:00 p.m. ET

We're laying a big number in the Apple Cup, but this is a matchup where we believe the separation between the teams can justify it.

Washington brings back quarterback Demond Williams Jr., the centerpiece of an offense that finished last season playing at a high level. His ability to beat defenses with both his arm and legs creates a difficult assignment for a Washington State defense replacing significant production.

The concern with Washington is turnover at the skill positions. Jonah Coleman and Denzel Boston are gone, so this isn't simply last year's offense being rolled back onto the field.

But Washington State has considerably more uncertainty.

The Cougars turn to UC Davis transfer Caden Pinnick at quarterback. Pinnick was productive at the FCS level, but now steps into an Apple Cup against a Washington secondary that should be one of the strengths of the Huskies.

Washington State also enters with several offensive injury questions and an offensive line that could have difficulty protecting Pinnick.

That's where we believe this game separates.

Washington doesn't need to score on every possession. If its defense consistently puts the offense in advantageous field position and prevents Washington State from sustaining drives, the Huskies should eventually create margin.

We considered the Washington State team total Under as well, but we're sticking with the side.

Classification: 🟢 Official Play — Washington -23.5

Play to: -24

We do not want to chase this significantly beyond the key number.

🟢 OFFICIAL PLAY

Notre Dame -20.5 vs. Wisconsin

Kickoff: 7:30 p.m. ET

This was the strongest matchup-based handicap on our Sunday board.

The question isn't whether Wisconsin can defend well enough to compete for stretches.

It's whether the Badgers can score enough.

Wisconsin averaged only 12.8 points per game last season and enters this season trying to rebuild an offense that consistently struggled to generate explosive plays.

Colton Joseph takes over at quarterback after transferring from Old Dominion. Wisconsin also received some positive news with starting right tackle Kevin Heywood expected to play.

That helps.

It doesn't eliminate the matchup problem.

Notre Dame should have the defensive personnel to pressure Wisconsin without constantly committing extra defenders. If the Irish can control early downs and force Joseph into obvious passing situations, Wisconsin could have difficulty sustaining drives.

That creates exactly the type of game script we want when laying this kind of number: short Wisconsin possessions, favorable field position for Notre Dame, and eventually a widening margin.

The total sitting in the mid-40s tells us the market isn't expecting Wisconsin to contribute much offensively either.

We're willing to lay less than three touchdowns.

Classification: 🟢 Official Play — Notre Dame -20.5

Play to: -21

At -21.5 or worse, the value begins deteriorating and we would rather pass than chase.

🟡 STRONG LEAN

Ole Miss -6.5 vs. Louisville

This came extremely close.

Trinidad Chambliss is the biggest reason we like Ole Miss.

Chambliss threw for nearly 4,000 yards last season while protecting the football at an exceptional level. Pairing his experience with running back Kewan Lacy gives Ole Miss proven offensive production in a game where Louisville is introducing Ohio State transfer Lincoln Kienholz as its starting quarterback.

We also question how Louisville consistently contains Chambliss when plays break structure.

But there is another side to the handicap.

Jeff Brohm has built a Louisville program capable of making this kind of game uncomfortable, and there has been legitimate market support for the Cardinals around a touchdown.

That matters.

At Ole Miss -6.5, we like the Rebels.

We simply don't have enough separation between our projection and the market to call it an Official Play.

Classification: 🟡 Strong Lean — Ole Miss -6.5

Do not chase through -7.

⚾ LATE MLB BOARD

We went through the remaining baseball slate again rather than adding another play simply because games were available.

Athletics at Mariners — PASS

Seattle has the starting-pitching advantage with Bryan Woo facing Gage Jump, but we're being asked to pay close to -200 for a Mariners club that has dropped three straight.

That's not enough value for an Official Play.

Yankees at Padres — PASS

Gerrit Cole against Michael King is an excellent pitching matchup.

It's also exactly why we're staying away.

Neither side gives us enough of a pricing advantage to justify forcing a position.

Nationals at Dodgers — PASS FOR NOW

Los Angeles obviously owns the roster advantage, but the late pitching situation and price don't give us enough reason to make this part of the afternoon card.

If something materially changes before the night game, we'll reevaluate it separately.

SUNDAY CARD

🟢 OFFICIAL PLAYS

Milwaukee Brewers ML — released in the Early Tax Report

Washington -23.5

Notre Dame -20.5

🟡 STRONG LEAN

Ole Miss -6.5

That's it.

We're not trying to manufacture a five-, six- or seven-play card after Saturday.

The board gave us three Official positions across two reports. That's enough.

📘 COLLEGE FOOTBALL BETTING GUIDE

Today's process is exactly what the College Football Betting Guide is designed to teach.

A handicap begins with an opinion.

It doesn't end there.

You evaluate the matchup, injuries, personnel, market movement and — most importantly — the number you're being asked to bet.

Sometimes that confirms the original opinion.

Sometimes it turns an Official Play into a Lean.

Sometimes it turns a bet into a Pass.

The College Football Betting Guide is $19.99 standalone and included with Tax Code membership.

Every day somebody pays the Square Tax.

Don't let it be you.