Folarin Balogun’s red card was already controversial. FIFA’s decision to let him play in the next match made it even more so.

Balogun, who plays as a striker for the U.S. men’s national team, was sent off during the United States’ World Cup match against Bosnia and Herzegovina after a VAR review. VAR, short for Video Assistant Referee, allows match officials to review certain major decisions, including goals, penalty calls, direct red cards, and cases of mistaken identity.

In this case, Balogun clipped the back of Tarik Muharemović’s leg with his cleats, which was considered serious foul play and resulted in a red card. The decision meant that the U.S. had to finish the match with ten men. Under the usual FIFA disciplinary framework, a sending-off also carries a next-match suspension, which would have kept Balogun out of the Round of 16 match against Belgium. However, FIFA later suspended the one-match suspension and will allow Balogun to play against Belgium, citing Article 27 of the FIFA Disciplinary Code. Belgium’s federation objected, arguing that the automatic suspension rules should still apply and issuing a formal challenge, but FIFA denied the appeal.

That makes the sports-law question interesting. But for tax purposes, the question is slightly different: What if a player receives a financial penalty in connection with a red card? The answer, as with many tax questions, is: it depends.

In soccer, cards indicate the level of discipline. A yellow card is a caution (if a player receives a second yellow card in the same match, it results in a red card, and the player is sent off). A red card means the player, substitute, substituted player, or team official has been sent off, and the team must play the rest of the match short-handed.

The consequences after the match depend on the governing rules. In FIFA competitions, a red card generally triggers an automatic suspension from the next match, although FIFA’s disciplinary bodies may impose additional sanctions depending on the circumstances.

Does a Red Card Automatically Mean a Fine?

A red card automatically carries consequences, but it does not automatically mean that the player receives a bill. FIFA’s disciplinary rules allow a range of disciplinary measures, including fines.

Leagues and clubs may have their own disciplinary systems. In U.S. sports, the NFL does something similar. In American football, a player may be penalized during the game, but the league can still review the play afterward and impose a separate fine or suspension. Those fines are not random—the NFL and NFLPA collectively bargain over an on-field code of conduct and a fines schedule, and players have the right to appeal.

Major League Soccer (MLS) in the U.S. has also fined players after red-card-related incidents. Earlier this year, for example, the MLS Disciplinary........

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