The IRS filed an $8.2 million tax lien against Miami Heat guard Terry Rozier in November 2023, months after the federal government alleges Rozier took himself out of a game to profit from sports bets placed on his performance.
The lien, first reported by ESPN on Tuesday and obtained by The Athletic on Wednesday, was filed on Nov. 1, 2023, in Broward County, Fla.
Additional court records show that a Florida-based construction company filed a lien against Rozier on Aug. 16, 2022, for more than $270,000. Rozier paid all but $20,000 that he owed to the company in July 2023, court documents show.
Regarding the tax lien, Rozier’s attorney, Jim Trusty, told ESPN in a statement: “Terry never owed anyone $8 million. He owed $9000 of the total $8 million in taxes from 2021, and it has been paid. We just need the IRS to help remove the now-defunct lien.”
Rozier, 31, was one of more than 30 people charged in two separate federal indictments unsealed last week in New York. Federal prosecutors allege Rozier took himself out of a game on purpose in March 2023, so a co-conspirator could win a prop bet. The charges stem from the ongoing federal investigation that produced a guilty plea — and lifetime ban from the NBA — for former Raptors player Jontay Porter, who bet on NBA games and manipulated his own performance so co-conspirators could win money on prop bets. Porter pleaded guilty in July 2024 to one felony count of conspiracy to commit wire fraud.
A lawyer for Rozier has maintained his client’s innocence and claimed that the federal government revived an investigation that died long ago. Rozier, who was placed on immediate leave by the Heat following his arrest last week, is in the final year of a four-year, $96.2 million contract. He has made more than $160 million in his career.
Others charged in the indictments last week include Portland Trail Blazers head coach and NBA Hall of Famer Chauncey Billups and former NBA player and assistant coach Damon Jones. One of the indictments accused Billups and others of participating in rigged poker games that involved members of multiple mafia families.
The other indictment accused individuals of selling or using inside information to make winning prop bets. Jones was charged for his alleged involvement in both cases and accused of selling information about his friend LeBron James’ availability, so bettors could take advantage of it.
— The Athletic’s Joe Vardon contributed to this report.
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