Yankees taxed $23.88m, Sox $6.06m

The New York Yankees did accomplish something this year: They lowered their luxury tax for the second straight season. The Yankees were hit with a tax bill of $23.88 million by Major League Baseball in a notice sent to teams late Friday, pushing them over the $100 million mark since the penalty for profligate spending was introduced in 2003. The only other club that must pay the competitive-balance tax, as it is formally known, is the World Series champion Red Sox, who owe $6.06 million. Checks are due at the commissioner's office by Jan. 31. New York's bill is down from $26 million last year and a high of $33.98 million in 2005. In all, the Yankees have run up taxes of $121.6 million in five seasons with no World Series title to show for it. The Yankees' tax total would have dropped even lower had they not signed Roger Clemens in midseason. The Rocket went 6-6 with a 4.18 ERA in 18 appearances, and he cost New York a $6.98 million tax increase in addition to the $17,442,637 in salary he earned. Boston will be paying tax for the fourth straight season; its total is $13.86 million. For tax purposes, the Yankees' payroll was $207.7 million this season and the Red Sox' was $163.1 million. The only other team to ever pay tax was the Angels, who owed $927,059 for 2004.

Indians pitcher Juan Lara, who was nearly killed in a car accident last month in the Dominican Republic, underwent two surgeries Sunday. The Indians said the 26-year-old's spine was stabilized and he also had an arm fracture repaired. The operations were performed at the Cleveland Clinic. Lara sustained life-threatening injuries when the SUV he was driving was slammed into at an intersection by a motorcycle Nov. 24. The motorcycle's driver and passenger were killed instantly . . . Former Pirates infielder Jose Castillo signed a free agent deal with the Florida Marlins. The 26-year-old Castillo, from Venezuela, played second and third base for Pittsburgh last season, hitting .244 with 24 RBIs and no homers.

The University of Rhode Island cracked The Associated Press men's basketball poll for the first time in nine years, earning a No. 25 ranking. URI (11-1) is off to its best start since the 1991-92 season, when the Rams opened with a 12-1 start before finishing 22-10. For the fourth straight week, North Carolina, Memphis, and Kansas were the top three teams . . . Injured Louisville center David Padgett has been cleared to work out and could be back when the Cardinals face West Virginia next month, coach Rick Pitino said on his website. Padgett, who fractured his right knee in a win over Jackson State Nov. 18, was expected to miss up to 10 weeks . . . North Carolina State point guard Farnold Degand will miss the rest of the season after injuring his left knee against Cincinnati Sunday. The sophomore tore his anterior cruciate ligament on a drive with about four minutes left in an 85-77 home win.

After nearly a four-year absence, UConn is back at No. 1 in the AP women's poll. The Huskies, who had been ranked second all season, received 49 of the 50 first-place votes. Tennessee had been No. 1 since the preseason poll, but lost to Stanford, 73-69, in overtime Saturday night. The Lady Vols fell to No. 3, while the Cardinal received the other first-place vote and moved up to No. 2. It's the first time UConn has held the top spot since Feb. 23, 2004. The time away from the top ranking was the longest in coach Geno Auriemma's career since UConn (9-0) first reached No. 1 Jan. 17, 1995.

San Jose Sharks forward Ryane Clowe was arrested early yesterday morning on suspicion of drunken driving. Clowe, who has been out of the lineup for two months after undergoing knee surgery, was stopped by police in suburban Los Gatos, Calif., for a minor traffic violation. Authorities said the 25-year-old player failed a field sobriety test and was booked into the Santa Clara County jail . . . The Los Angeles Lakers recalled guard Coby Karl from the Los Angeles D-Fenders of the NBA Development League. The 6-foot-5-inch Karl, the son of Denver Nuggets coach George Karl, averaged 18.3 points and 5.8 rebounds in 10 games with the D-Fenders . . . Former Jamaica and Kansas City Wizards striker Onandi Lowe was arrested Sunday night for marijuana possession after being pulled over on a highway south of Kingston, Jamaica . . . Becker College in Leicester has named Bill McDonald football coach. He spent the last nine seasons at Curry as positions coach and most recently offensive coordinator.