Miami Heat guard Terry Rozier has reportedly 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 that was obtained by The Athletic’s Mike Vorkunov.
Terry Rozier Satisfied The Amount Owed
Per Vorkunov, the IRS filed a certificate of release of a federal tax lien for Rozier on Oct. 29, 2025, that stated 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 said 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 That amount has been taken care of and we fully expect the defunct lien to be withdrawn in the near future.”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 Charged In Federal Gambling Probe
Rozier 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, Deniro Laster, 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.
Federal prosecutors allege that Laster sold the confidential information 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 NBA also moved to withhold his salary in an interest-bearing account.
Per Spotrac, Rozier is owed $26.6 million this season, with $24.9 million guaranteed. This is part of the four-year, $96.2 million contract extension he signed with the Charlotte Hornets in August 2021.
Miami Heat Could Recoup Rozier’s Salary
If Rozier is cleared and allowed to return to the NBA, he would receive the held payments in full.
However, a team source told Ira Winderman of the South Florida Sun Sentinel last month that it is possible “Rozier’s entire 2025-26 salary is forfeited, with the Heat recouping the entire cash amount, even if not able to utilize the salary-cap space in the interim.”
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.
Portland Trail Blazers coach Chauncey Billups and former NBA player Damon Jones made their appearances late last month for a status conference on their alleged rigged poker scheme.
Jones, Shane Hennen, and Eric Earnest were the only three individuals to be charged in both cases and indictments.
