Indianapolis ? Kelvin Sampson believes Indiana has it all wrong.

A day after the school accused Sampson and his staff of withholding information and concealing impermissible phone calls, the former Indiana coach rebutted those allegations Tuesday in a tersely worded one-paragraph statement sent out by his publicist, Matt Kramer.

“In no way did I ever hide or withhold information from Indiana University’s compliance department. I vehemently deny the inference that I made and concealed impermissible calls,” Sampson’s statement said. “The NCAA has never alleged that I initiated any illegal phone calls to recruits while serving as the head coach at Indiana. I always provided Indiana with everything they requested, including all documents and phone records.”

The back-and-forth battle of words continues the saga that started in October, when athletic director Rick Greenspan first announced the improper phone calls had been discovered during an audit of the basketball program’s phone records.