Heat's Rozier faced $8M tax lien from IRS in '23

Paula LavigneClosePaula LavigneESPN Investigative ReporterData analyst and reporter for ESPN’s Enterprise and Investigative Unit. Winner, 2014 Alfred I. duPont Columbia University Award; finalist, 2012 IRE broadcast award; winner, 2011 Gannett Foundation Award for Innovation in Watchdog Journalism; Emmy nominated, 2009.David PurdumCloseDavid PurdumESPN Staff Writer Joined ESPN in 2014 Journalist covering gambling industry since 2008Follow on XOct 28, 2025, 04:41 PM ET

FBI director on sports gambling investigation: ‘The fraud is mind-boggling’ (1:07)FBI director Kash Patel details a sports gambling investigation that led to the arrests of several people, including Terry Rozier and Chauncey Billups. (1:07)

The same year Miami Heat guard Terry Rozier was alleged to have manipulated his performance in an NBA game as part of gambling schemes, he was facing an $8 million tax lien from the Internal Revenue Service, according to county clerk records obtained by ESPN.

The IRS filed the $8,218,211 federal income tax lien in Broward County, Florida, where Rozier has a residence, in November 2023. The lien would have been filed after past due notices were sent to the taxpayer, according to Florida tax attorney Steven N. Klitzner.

Rozier and Laster were charged with conspiracy to commit wire fraud and conspiracy to commit money laundering. They were among 34 defendants arrested last week in two sweeping federal gambling investigations.

Trusty said in a statement at the time that his client is “not a gambler” and “looks forward to winning this fight.”

The NBA put Rozier on leave after the indictment became public. The league investigated Rozier in 2023 after suspicious prop bets were placed on the unders on his statistics in the game but found at the time that he had not violated league rules. Last week, NBA commissioner Adam Silver said that Rozier had cooperated with the NBA’s investigation and the league “ultimately concluded that there was insufficient evidence, despite that aberrational behavior.”

The IRS has 30 days to file a lien release after a debt has been paid. There is no lien release on record, according to the county clerk’s office. No one from the IRS responded to emails from ESPN seeking further information on whether one was pending.

The address on the tax lien corresponds to a company in California incorporated in 2024 called GMB Chronicles, which also lists Rozier as an officer and holds the trademark rights to his nickname, “Scary Terry.”

Rozier signed a four-year, $96.3 million contract with the Charlotte Hornets on Aug. 24, 2021, and then was traded to Miami on Jan. 23, 2024. Including this season, Rozier has a career $161.7 million in on-court earnings.

FBI director on sports gambling investigation: ‘The fraud is mind-boggling’ (1:07)FBI director Kash Patel details a sports gambling investigation that led to the arrests of several people, including Terry Rozier and Chauncey Billups. (1:07)

FBI director Kash Patel details a sports gambling investigation that led to the arrests of several people, including Terry Rozier and Chauncey Billups. (1:07)

ClosePaula LavigneESPN Investigative ReporterData analyst and reporter for ESPN’s Enterprise and Investigative Unit. Winner, 2014 Alfred I. duPont Columbia University Award; finalist, 2012 IRE broadcast award; winner, 2011 Gannett Foundation Award for Innovation in Watchdog Journalism; Emmy nominated, 2009.

CloseDavid PurdumESPN Staff Writer Joined ESPN in 2014 Journalist covering gambling industry since 2008Follow on X

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