Heat guard Terry Rozier hit with $8.2 million IRS tax lien in 2023
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Federal records show the Internal Revenue Service filed an $8,218,211 federal income tax lien against Miami Heat guard Terry Rozier in Broward County, Florida, in November 2023.
The filing came after the IRS sent past-due notices, according to Florida tax attorney Steven N. Klitzner, who said a lien “shouldn’t be a surprise” to the taxpayer. The lien remains active, and no release has been recorded, county clerk officials confirmed. The IRS did not respond to ESPN’s questions about whether a release is pending.
Indictment over alleged gambling scheme
The tax issue surfaced the same year Rozier was accused in a federal indictment of tipping off a friend, Deniro Laster, about plans to exit a March 2023 game early. Prosecutors allege Laster sold that information to bettors for roughly $100,000. Rozier logged just over nine minutes in the game before leaving with a reported foot injury.
Prosecutors say Rozier paid for Laster’s trip to Philadelphia to collect the cash, then met him at Rozier’s home to count the money. Both men were charged with conspiracy to commit wire fraud and conspiracy to commit money laundering and were among 34 people arrested across two wide-ranging gambling investigations.
Rozier’s attorney, Jim Trusty of Ifrah Law, previously stated that his client “is not a gambler” and “looks forward to winning this fight.” The NBA placed Rozier on leave after the indictment became public. League investigators had reviewed suspicious prop-bet activity in 2023 but said they found insufficient evidence of wrongdoing.
Additional financial matters
The address on the IRS lien matches a California firm incorporated in 2024, GMB Chronicles, which lists Rozier as an officer and holds the trademark to his nickname, “Scary Terry.”
Separate county records show a $271,000 construction lien filed against Rozier in August 2022 tied to work on his $5.3 million Broward County property. About $250,000 of that amount was paid by July 2023, according to the documents.
Earnings and contract details
Rozier signed a four-year, $96.3 million contract with the Charlotte Hornets on Aug. 24, 2021, and was traded to Miami on Jan. 23, 2024. Including the current season, his on-court earnings total approximately $161.7 million.
The IRS has 30 days to file a release once a tax debt is settled; no such release is on file at this time.
Source: ESPN
