The Internal Revenue Service issued a tax lien against Terry Rozier, the Miami Heat guard, amounting to $8 million in November 2023. This came to light after allegations surfaced regarding his early exit from an NBA game related to an illegal gambling scheme. This significant amount, totaling $8,218,211, has gone unpaid, according to records obtained by ESPN.

In addition, there is no record indicating a lien release, which means either the debt remains unsettled or is in the process of being managed. The IRS typically files a lien release within 30 days after the debt is cleared.

Moreover, another lien involving Rozier was filed in August 2022 for $271,000, of which he paid $250,000 by July 2023, likely due to renovations on his property. This lien was reportedly issued before his supposed connections to sports betting surfaced, which occurred between December 2022 and March 2024 and implicated seven games in the NBA.

Rozier’s arrest is tied to a sports betting operation that allegedly traded sensitive, non-public information about player injuries and illnesses, benefiting those who placed hundreds of thousands of dollars in wagers through a network of bettors.

Rozier is specifically accused of manipulating a game on March 23, 2023, against the Charlotte Hornets by withdrawing himself early—a move coordinated with individuals from the betting ring. He featured in the game for only 10 minutes before claiming a foot injury. Following the incident, $200,000 was bet on various prop bets concerning his performance metrics.

U.S. Attorney Joseph Nocella asserted that the negotiations included inside knowledge about player engagements not disclosed to the public such as early withdrawals due to fabricated injuries, with some information purportedly obtained via intimidation tactics involving current players like Jontay Porter. Following his arrest, the NBA has placed Rozier on administrative leave and is actively reviewing the indictments related to the scandal.

Rozier met with the FBI and NBA multiple times throughout 2023, during the probe, consistently asserting his innocence. The NBA initiated its investigation into his activities back in January 2025.