RosterResource projects a current tax number of around $223.6M for San Diego, while Cot’s Baseball Contracts has a notably higher projection of $231M.  It is important to note that these sites and others are only making estimates, while teams have their own internal mechanisms for calculating a luxury tax figure (and the league its own set of calculations to determine the final number at the end of the season).  The Padres seem intent on resetting their tax payor status and staying under the $237M threshold, so if they have reservations about signing Pham for $3-4M, that perhaps might indicate their internal number is closer to Cot’s figure than RR’s figure.  That said, it could also be a negotiating tactic on the Padres’ part to seek out a larger bargain on Pham, as the outfielder is undoubtedly eager to get onto the field.

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