Miami-Heat-guard-Terry-Rozier
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According to court records, the IRS filed a $8,218,211 federal income tax lien against NBA guard Terry Rozier in 2023. The lien was filed in the same year that federal prosecutors claim he aided an illegal gambling ring by manipulating his own performance during games.
Additionally, a Florida-based construction company also filed a lien against Terry Rozier in 2022 for more than $270,000. Court documents show that he eventually paid $250,000 to the company in July 2023.
The IRS lien, copies of which were obtained by ESPN and The Athletic, was filed on Nov. 1, 2023, in Broward County, Florida, where Rozier maintains a residence.
Despite the lien still being filed and recorded in the county clerk’s office, Terry Rozier’s attorney, Jim Trusty, told ESPN that it was inaccurate. However, he did not provide documentation to back up his claim and was not immediately available to answer follow-up questions.
“Terry never owed anyone $8 million,” Trusty told ESPN in a statement. “He owed $9,000 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.”
Terry Rozier, along with Portland Trail Blazers coach Chauncey Billups, is one of 30 individuals who were arrested this month by the FBI as part of an illegal gambling investigation.
The alleged evidence against Terry Rozier is pretty damning
“As alleged, the defendants turned professional basketball into a criminal betting operation, using private locker room and medical information to enrich themselves and cheat legitimate sportsbooks,” United States Attorney Nocella said in a statement announcing the arrests. “This was a sophisticated conspiracy involving athletes, coaches, and intermediaries who exploited confidential information for profit. Insider betting schemes erode the integrity of American sports, and this Office will continue in its strong tradition of holding accountable anyone who seeks to corrupt sports through illegal means.”
The Department of Justice announcement of the arrests singled out a March 23, 2023 Charlotte Hornets game in which Terry Rozier was a participant.
“As alleged, Rozier, then an active player for the Hornets, tipped off longtime friend Laster that Rozier planned to leave the game early due to a purported injury,” it reads. “Rozier provided this information to Laster for the purpose of enabling Laster to place wagers based on this information. Laster, Fairley, and Hennen, among others, used that confidential information to place and direct more than $200,000 in wagers predicting Rozier’s “under” statistics (i.e., that Rozier would underperform). Rozier exited the game after nine minutes, and many of the bets paid off, generating tens of thousands of dollars in profits. Laster collected the cash and drove through the night to Rozier’s house, where together they counted the profits together.”
Another game on March 5, 2025 between the Cleveland Cavaliers and Miami Heat, for whom Terry Rozier was playing for at the time, was widely circulated on the internet following the arrests. In it, Rozier’s poor performance has been deemed by many to be particularly suspicious considering his subsequent arrest.