Heat’s Terry Rozier Faced $8M Tax Lien From IRS in 2023

The same year Miami Heat guard Terry Rozier was alleged to have pulled himself from 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’s Paula Levigne and David Purdum.

IRS Filed Federal Income Tax Lien In Florida

According to ESPN’s sources, 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, per Florida tax attorney Steven N. Klitzner.

Federal prosecutors allege that Rozier provided nonpublic information about his plans to leave a March 23, 2023, game early to a friend, Deniro Laster, who then sold it to bettors for about $100,000. Rozier played just over nine minutes before leaving the game due to a foot injury.

Per the indictment, Rozier paid for Laster to travel to Philadelphia to collect the proceeds from the scheme before driving to Rozier’s home to count the money with him. Rozier and Laster were charged with conspiracy to commit wire fraud and conspiracy to commit money laundering.

The same year Terry Rozier was alleged to have manipulated his performance in an NBA game as part of a gambling scheme, he was facing an $8 million tax lien from the IRS, according to county clerk records obtained by ESPN.

w/ @pinepaula https://t.co/GoGGAdzOUg

— David Payne Purdum (@DavidPurdum) October 28, 2025

Rozier, Laster, former NBA player Damon Jones, and Portland Trail Blazers head coach Chauncey Billups were among 34 defendants arrested last week in two federal gambling investigations.

The NBA placed Rozier and Billups on leave after the indictment became public.

“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 after the busts.

“They relied on corrupt individuals, including [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.”

NBA Investigated Terry Rozier In 2023

Although the league investigated Rozier in 2023 after suspicious prop bets were placed on the unders on his statistics in the game, it did not find any proof of wrongdoing at the time.

NBA commissioner Adam Silver said last week that Rozier had cooperated with the NBA’s investigation and the league “ultimately concluded that there was insufficient evidence, despite that aberrational behavior.”

According to Levigne and Purdum, the address on the tax lien corresponds to a company in California incorporated in 2024 called GMB Chronicles.

In addition, records from Broward County showed a construction lien filed against Rozier in August 2022 for roughly $271,000, of which $250,000 was paid by July 2023.

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.

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 $161.7 million in NBA career earnings.

He will still receive his full $26 million salary while on leave.