The Internal Revenue Service issued a tax lien of more than $8 million dollars against Miami Heat guard Terry Rozier in November 2023, months after he allegedly pulled himself early from an NBA game as part of an illegal gambling scheme. Rozier, whom the FBI arrested last week amid the federal investigation into sports betting and illegal gambling, owed $8,218,211, according to county clerk records obtained by ESPN.
There is no lien release on record, indicating that Rozier’s debt either remains unpaid or is presently being processed. The IRS must file a lien release within 30 days of the debt payment.
Broward County, Fla. records also show a construction lien filed against Rozier in August 2022. He paid $250,000 of the $271,000 lien by July 2023 after having work done on his property. That lien was issued months prior to Rozier’s alleged involvement in the sports betting scheme, which occurred from December 2022 to March 2024 and involved seven NBA games.
Rozier was arrested in connection with a sports betting ring that involves current and former NBA players trading inside, non-public information generally about injuries and illnesses. That information was allegedly distributed through a network of bettors who placed wagers worth hundreds of thousands of dollars.
NBA to assess gambling risks, review policies after arrests of Chauncey Billups, Terry Rozier
Carter Bahns
Rozier was specifically implicated for the March 23, 2023 game between the Charlotte Hornets and New Orleans Pelicans. The former Hornets guard allegedly pulled himself from the game as part of a preplanned move with the gambling ring. He played just 10 minutes before leaving the game with a foot injury. Sportsbooks received $200,000 in wagers on prop bets for Rozier’s points, rebounds and assists. He was charged with conspiracy to commit wire fraud and conspiracy to commit money laundering.
“The non-public information included when specific players would be sitting out future games, or when they would pull themselves out early for purported injuries or illnesses,” U.S. attorney Joseph Nocella said. “They relied on corrupt individuals, including [ex-NBA player Damon Jones] and Rozier. They also misused information through longstanding friendships they had with NBA players and coaches. And in at least one instance, they got their information by threatening a current player, [Jontay] Porter, because of his pre-existing gambling debts.”
The NBA placed Rozier on leave last week following his arrest. The league said it is in the process of reviewing the indictment and will cooperate with relevant authorities.
Rozier met with the FBI and NBA on multiple occasions in 2023 when the investigation began. He maintained his innocence throughout the probe, and the league conducted its own investigation in January 2025.
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