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:         January 31, 2008

             |_|  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
|X|              fifteenth  calendar 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
January 31, 2008 (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:    March 17, 2008                      By:   /s/ Lyle H. Cooper
                                                   Lyle H. Cooper
                                                   Chief Financial Officer

                            Attachment to Form 12b-25

Part IV - Other Information, Item (3)

For the three months ended January 31, 2008, total revenue  increased by $44,988
as compared to the same period in 2007.  The loss from  operations  decreased by
$177,163 for the same period.

For the nine months ended January 31, 2008, total revenue  decreased by $431,118
as compared to the same period in 2007.  The loss from  operations  increased by
$156,649 for the same period.

The primary reason for the changes is the  termination in 2006 of all activities
in the Wind Mill Oil & Gas, LLC joint venture.