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.

ESPN has contacted Rozier's attorney, Jim Trusty of Ifrah Law, for comment.

According to a federal indictment unsealed last Thursday, Rozier is accused of providing nonpublic information about his plans to leave a March 2

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