Washington, D. C.  20549

                                FORM 12b-25

                        NOTIFICATION OF LATE FILING

                                                    SEC FILE NUMBER 33-2249-FW
                                                    CUSIP NUMBER 600577 100

(Check One) [ ] Form 10-K   [ ] Form 20-F   [ ] Form 11-K   [X] Form 10-Q   
[ ] Form N-SAR [ ] Form N-CSR

For the Period Ended January 31, 2005.

     [ ] Transition Report on Form 10-K
     [ ] Transition Report on Form 20-F
     [ ] Transition Report on Form 11-K
     [ ] Transition Report on Form 10-Q
     [ ] Transition Report on Form N-SAR

For the Transition Period Ended ________________

          Nothing in this form shall be construed to imply that the Commission
has verified any information contained herein.

          If the notification relates to a portion of the filing checked
above, identify the Item(s) to which the notification relates:


Full Name of Registrant:      MILLER PETROLEUM, INC.

Former Name if Applicable:    N/A

Address of Principal          3651 Baker Highway
Executive Office:             Huntsville, Tennessee  37756

                PART II - RULES 12b-25 (b) and (c)

If the subject report could not be filed without unreasonable effort or
expense, and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed.  (Check box if appropriate) [X]

     (a)  The reasons described in reasonable detail in Part III of this form
could not be eliminated without unreasonable effort or expense;
     (b)  The subject annual report, semi-annual report, transition report on
Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof,
will be filed on or before the fifteenth calendar day following the prescribed
due date; or the subject quarterly report or transition report on Form 10-Q,
or portion thereof will be filed on or before the fifth calendar day following
the prescribed due date.

     (c)  The accountant's statement or other exhibit required by Rule
12b-25(c) has been attached if applicable.

                       PART III - NARRATIVE

          The Company is in the process of completing its amended unaudited
financial statements for July 31, 2003, October 31, 2003, January 31, 2004 and
July 31, 2004 and wants to file these prior to the filing of the Form 10QSB
for January 31, 2005.

          The Company is in the process of completing its unaudited financial
statements for the period ended January 31, 2005, and believes that the
subject Quarterly Report will be available for filing on or before March 22,

                   PART IV - OTHER INFORMATION

          (1)  Name and address of person to contact in regard to this

               Branden T. Burningham, Esq.
               455 East 500 South, Suite 205
               Salt Lake City, Utah  84111
               Telephone:  (801) 363-7411

          (2)  Have all other periodic reports required under Section 13 or
15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment
Company Act of 1940 during the preceding 12 months or for such shorter period
that the Registrant was required to file such report(s) been filed?  If the
answer is no, identify report(s).                             
                                             [X] Yes  [ ] No

          (3)  Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal year will be
reflected by the earnings statements to be included in the subject report or
portion thereof?                
                                             [ ] Yes  [X] No

          If so, attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the reasons why a
reasonable estimate of the results cannot be made.

          MILLER PETROLEUM, INC. has caused this notification to be signed on
its behalf by the undersigned hereunto duly authorized. 

Date: 3/16/05                          By/s/Deloy Miller  
      --------                            --------------------------
                                          Deloy Miller, CEO and