WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                                             Commission File Number 033-02249-FW

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

               For Period Ended:  July 31, 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 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
|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-QSB for the period  ended
July 31, 2007 (the "Form  10-QSB")  within the  prescribed  time period  without
unreasonable effort or expense because it requires additional time to review and
complete  its Form  10-QSB  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:    September 17, 2007            By: /s/ Lyle H. Cooper
                                       Lyle H. Cooper
                                       Chief Financial Officer

                            Attachment to Form 12b-25

Part IV - Other Information, Item (3)

The Company is in litigation  with Wind City Oil & Gas, LLC, which has prevented
the  Company  from  using  the oil  and  gas  leases  for  further  exploration.
Therefore,  service and  drilling  revenue has been  reduced by $325,000 for the
current period.