Miami Heat guard Terry Rozier has cleared his obligations for the $8.2 million IRS lien placed on him in November 2023, according to a document filed in the Broward County courthouse earlier this fall.
The IRS filed a certificate of release of a federal tax lien for Rozier on Oct. 29, 2025, that declared he had “satisfied” the $8,218,211.70 he owed the federal government. The filing was recorded with the Broward County, Fla., clerk on Nov. 20.
Jim Trusty, Rozier’s lawyer, said in October that the lien had resolved.
“Several years ago, a flawed e-filing attempt led to the IRS issuing a lien for Terry’s full tax liability for 2021, roughly $8 million,” Trusty told The Athletic then. “Once the accountant clarified the situation with the IRS, Terry was found to owe only $3,000 in unpaid taxes for 2021. That amount has been taken care of and we fully expect the defunct lien to be withdrawn in the near future.”
Rozier has come under scrutiny since last winter, when he became a part of a federal investigation into illegal sports gambling. He was arrested on Oct. 23 and charged by the Department of Justice for his alleged role in a sports gambling ring. Federal prosecutors allege that Rozier told a friend he would leave a March 2023 game early so that he and others could win their wagers on his individual statistics, known as prop bets. Trusty has denied the charges against his client, which were brought by the US Attorney’s Office for the Eastern District of New York.
The NBA investigated Rozier in 2023 after prop bets placed on his performance were flagged as suspicious, but ultimately did not take any action. Following his October arrest, the NBA placed Rozier on indefinite leave.
“At the time, we did not find sufficient evidence to conclude that Rozier violated league rules,” NBA spokesperson Mike Bass told The Athletic in October, noting that the league lacks the investigative powers used by the federal government. “As is typical for NBA investigations, this conclusion was subject to any new evidence we might receive.”
Rozier is set to make his first appearance in a federal courthouse in New York next week. He will be arraigned next Monday in a Brooklyn federal court, just weeks after Chauncey Billups and former NBA player Damon Jones made their appearances late last month for a status conference on their case, an alleged rigged poker scheme which involved some of the same people who were included in the indictment alongside Rozier. Jones, Shane Hennen and Eric Earnest were the only three people to be charged in both cases and indictments, though an unnamed person closely matching Billups’ description also appeared in the sports gambling indictment and, according to prosecutors, tipped off bettors about who would not be playing in a Portland Trail Blazers game. Billups pleaded not guilty last month.