Another layer to Heat guard Terry Rozier’s alleged role in the NBA sports betting scheme is coming to light after ESPN found records that showed he was facing an $8 million tax lien from the IRS.

According to Broward County, Florida, clerk records obtained by the Worldwide Leader in Sports , the IRS filed a federal income tax lien of $8,218,211 on Rozier in November 2023.

The lien was filed the same year Rozier — who was then playing for the Hornets — is alleged to have pulled himself from an NBA game as part of the illegal sports betting scheme.

Miami Heat guard Terry Rozier III (2) drives to shoot against the Philadelphia 76ers in the second quarter at Wells Fargo Center. IMAGN IMAGES via Reuters Connect

There was no lien release on record, according to ESPN. The IRS has 30 da

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