WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                       Commission File Number 033-02249-FW

(CHECK  ONE):  |X| Form  10-K |_| Form 20-F |_| Form 11-K |_| Form 10-Q
|_| Form 10-D |_| Form N-SAR |_| Form N-CSR

        For Period Ended:         April 30, 2007

        |_|  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  from  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

Former Name if Applicable

3651 Baker Highway
 Address of Principal Executive Office (Street and Number)

Huntsville, Tennessee 37756
City, State and Zip Code

                       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)

       (a)    The reasons  described  in  reasonable  detail in Part III of this
              form  could  not be  eliminated  without  unreasonable  effort  or

       (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
|X|           day following the  prescribed  due date; or the subject  quarterly
              report or transition report on Form 10-Q, or subject  distribution
              report on Form 10-D, or portion thereof will be filed on or before
              the fifth calendar day following the prescribed due date; and

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

                             PART III -- NARRATIVE

State below in reasonable  detail the reasons why Forms 10-K,  20-F,  11-K, 10-Q
10-D, N-SAR,  N-CSR, or the transition  report or portion thereof,  could not be
filed within the prescribed time period.

Miller  Petroleum,  Inc.  is unable to file its Form  10-KSB  for the year ended
April 30, 2007 (the "Form  10-KSB")  within the  prescribed  time period without
unreasonable effort or expense because it requires additional time to review and
complete  its Form  10-KSB  and  accompanying  financial  statements  due to its
limited financial resources and available personnel.

                          PART IV -- OTHER INFORMATION

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

              Lyle H. Cooper                 (865)                 691-8132
         --------------------------      ---------------  ----------------------
         (Name)                           (Area Code)         (Telephone Number)

(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 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? |X| Yes |_| 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.

See Attachment.


                             MILLER PETROLEUM, INC.
                  (Name of Registrant as Specified in Charter)

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

Date:    July 31, 2007                        By:  /s/ Lyle H. Cooper
                                                   Lyle H. Cooper
                                                   Chief Financial Officer

                            Attachment to Form 12b-25

Part IV - Other Information, Item (3)

The  revenue  for the year ended  April 30,  2007 was  $1,344,000,  compared  to
$2,539,000 for the year ended April 30, 2006. This decrease was primarily due to
the fact that all drilling for oil and gas during the current year was performed
through Wind Mill Oil & Gas, LLC and there was no other drilling program.