Salary cap a consideration in any Iverson deal

New Sox shortstop Julio Lugo is all eyes at the Celtics game. (BARRY CHIN/GLOBE STAFF)

As the Celtics continued to publicly distance themselves from the Allen Iverson auction, there may be another reason besides personnel why the team is loath to get involved: the dreaded luxury tax.

The acquisition of Iverson to join a team with Paul Pierce and Wally Szczerbiak on the roster would put the Celtics in a tenuous position in 2008-09. At that point, those three lads would account for more than $52 million in salary. No one knows what the luxury tax will be in 2008-09, but if a team is over that figure, which will be established prior to the start of that season, it pays a dollar-for-dollar penalty.

The luxury tax threshold this season is $65.42 million for a team payroll. It was $61-plus million last season.

If it continues to rise by $4 million a season, it would be $73-plus million in 2008-09.

If Kendrick Perkins ($4-plus million) is still around, then the Celtics would have only $17 million to pay at least eight players (and more likely 10-11) to stay under a tax threshold of $73-plus million.

And that scenario becomes increasingly more difficult in that Al Jefferson, Delonte West, Tony Allen, Gerald Green, and Sebastian Telfair will have been eligible to have signed, and started, their second contracts (although one or more would likely be in any deal for Iverson).

When the Celtics chased Iverson last summer, they had not signed Pierce to his three-year, nearly $60 million extension. Pierce and Iverson together will earn roughly $38.9 million in 2008-09.

Asked about luxury tax implications in any proposed Iverson deal, Celtics managing partner, Wyc Grousbeck, said by e-mail, "We haven't had any budgetary conversations with our [general manager] relating to any potential moves."

Ryan Gomes was a late scratch with a strained right calf, missing his first game of the season. Coach Doc Rivers doubts Gomes will play tonight in Charlotte, either. Gomes had been one of three Celtics (Pierce and Telfair are the others) to have not missed a game this season. Brian Scalabrine got the start, his first of the season and second as a Celtic, and had no points in 14 minutes. After the game, Ainge criticized the Boston fans for booing Scalabrine, who missed three shots, all of them wide-open long jumpers. "You know what's weak? Booing him," Ainge said, pointing at Scalabrine. "Boston fans are supposed to be smarter than that." . . . Rajon Rondo watched the full 48 and missed his third game of the season . . . Marcus Camby played at times as if his mind was in Chattanooga, worrying about his alma mater playing for Division 1-AA football championship. He had 11 points, but didn't make a shot outside 2 feet. He had seven rebounds (he averaged 11.5 coming in) and a pair of blocked shots . . . The Nuggets were rumored to be in the chase for Iverson, although coach George Karl gave it the Sergeant Schultz approach ("I know nothing"). But Karl did say the rumors had an effect on his team. "We're human beings, so, yeah," Karl acknowledged. He said he hoped his guys would focus on the game at hand, but Denver was horrible in the first half, surrendering 64 points and falling behind by 17. "If we try to outshoot the Boston Celtics, we're the stupidest team in the NBA," Karl said he told his troops at halftime. "We have to go to the rim, and attack the basket and get to the free throw line and run."

Rivers plans to continue starting Allen and having Szczerbiak come off the bench. After last night's scintillating performance by Allen (11-of-13 shooting for 30 points), that is no-brainer. Allen has started six games. "It's a great fit for both," Rivers said. "It works. Wally is so important for that second unit. There still is going to be a lot of times when he and Paul are in there together." Rivers said Szczerbiak has been "great about it." Szczerbiak, who had 16 points in 34 minutes last night, is used to starting. He started all but one of 72 games last year and has started 14 of 16 games this season . . . As if we needed any more evidence that the Atlantic Division is in disrepute, the NBA decided to remove next Friday's game between the Celtics and Sixers from its schedule on ESPN. The game, to be played in Boston, represented the only scheduled appearance for the Celtics on ESPN this season. The team is slated for a March 11 game on ABC against the Bulls, but that could be changed. The Celtics have no games scheduled for the Thursday night TNT games and there's no hope that will change; they don't play on Thursday this season.