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Heat's Terry Rozier faced $8 million tax lien from IRS in 2023

The same year Miami Heat guard Terry Rozier was alleged to have manipulated his performance in 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.

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, according to Florida tax attorney Steven N. Klitzner.

"It shouldn't be a surprise to them," he said.