According to Senior MLB Writer Ed Price at AOL Fanhouse, the Red Sox could be limited at the trade deadline this year because of the luxury tax.

That tax, which in the Red Sox’ case would be 22.5 percent of every dollar over $170 million in payroll, is based on the so-called “actual club payroll,” not the Opening Day payroll. So the pro-rated salaries of any players acquired in a trade would count toward that figure.

The Associated Press listed Boston’s Opening Day payroll as $162.7 million, although the luxury-tax figure will also include players on the 40-man roster and players’ benefit.

Thus, the Red Sox are about tapped out. The source said the front office would have to “jump through hoops” — make a strong case to ownership — just to add $500,000 in salary over the rest of the season. That’s the equivalent of a player making $1.1 million for the year.

Paying luxury tax this year would make Boston liable to a 30 percent luxury tax on payroll over $178 million in 2011, when Beckett, Kevin Youkilis, Dustin Pedroia and Jon Lester are due for raises.

If the Red Sox are having financial issues, nobody tell David Ortiz, who recently said that he wants a multi-year contract extension.

Even though Boston is still very much in the playoff hunt, it’s been an uphill battle for them in 2010. As Price notes in his article, roughly $45 million worth of Red Sox players are on the disabled list, including Josh Beckett ($12 million), Dustin Pedroia ($3.5) million, Victor Martinez ($7 million), Jason Varietk ($5 million), Clay Buchholz ($440,000), Mike Lowell ($12 million) and Jacoby Ellsbury ($500,000).

With their growing list of injuries, the Red Sox probably won’t be able to stay in contention in the second half at their current state. They could stand to add a reliever, an outfielder or perhaps even another starter, but if Price is right and Theo Epstein will be limited at the deadline, then we might be looking at a Boston-less postseason in a couple of months.

If their 7-2 loss to the Rangers on Thursday night was a taste of things to come, then the BoSox are in store for a long second half.

With their 7-3 win over their hated rivals on Tuesday night, the Red Sox swept the Yankees for the second time this season and are now 5-0 against the Bombers this season. Jason Bay hit a two-run homer (his seventh of the season) off Yankees’ starter Joba Chamberlain in the first inning to spark Boston’s victory.

It’s only May, but it has to be somewhat troubling to the Yankees that they are nothing more than a .500 club at this point after spending as much as they did to fix their pitching staff in the offseason. They currently have the second worst ERA in baseball at 5.86 and opponents are currently batting .277 off them to date.

Part of the Yankees’ issues, as they’re finding out, is that they now play in Coors Field Jr. There’s a jet stream in right center at the new Yankee Stadium and opponents are hitting bombs as if the Yankees were hosting the Home Run Derby on a nightly basis. Of course, not having Alex Rodriguez in the lineup has been an issue as well, although he is set to return soon so that all could change.

But what has to be most troubling to the Yankees is that they’re just 3-7 against AL East opponents so far this season. And it’s not like they were facing the same red-hot Boston team the past couple days that rattled off 11 straight wins during the month of April; the BoSox had just been abused by Tampa entering their two-game series with New York. Opponents have largely teed off on Josh Beckett and Jon Lester so far this season, yet each had solid outings against a Yankee offense that was supposed to once again be one of the best in baseball.

Again, it’s early and once A-Fraud gets back into the lineup the Yankees’ offensive production should pick up again. Plus, they have always been relatively slow starters before picking it up around the All-Star break, but Joe Girardi and the rest of the Yankees’ brass can’t feel great that they’re sitting at 13-13 with that payroll and are now 0-5 against the Red Sox.

I had the opportunity to watch the Red Sox-Rays game last night in what was supposed to be a great pitcher’s duel between Josh Beckett and Matt Garza. What it turned out to be was a Boston beat down, as Tampa Bay routed the BoSox 13-0 thanks to Garza’s near perfect game. (Jacoby Ellsbury’s infield single off Garza in the seventh ended his bid for a perfect game.)

Outside of Garza’s flirtation with perfection, one of the storylines was Beckett, who allowed seven runs on 10 hits in just 4.2 innings of work. He also allowed eight runs in his previous start, which means he has now surrendered seven or more runs in consecutive starts for just the second time in his career.

What was strange about his performance was that it wasn’t just another bad outing. Beckett was actually cruising until he got into trouble in the third, retiring six of the first seven batters he faced while also striking out four. He was throwing the ball hard, his curve was sharp and he had great command. It really looked like he was going to have one of those outings where you talk about him afterwards as being one of the best aces in baseball.

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1. Nice start for Josh Beckett
This season hasn’t gone the way of the ace so far, with CC Sabathia, Cliff Lee, Justin Verlander and Tim Lincecum all struggling for their respective teams. But one No. 1 that didn’t struggle in his ’09 debut was Boston’s Josh Beckett, who fanned 10 in the BoSox’s 5-3 victory over the Rays on Tuesday. You hate to make claims that a pitcher is already in midseason form after only one outing, but Beckett’s two-hit, one-run effort against Tampa was impressive.

2. Speaking of Tim Lincecum…
Boy did he struggle yesterday for the Giants. But the good news for San Fran and the reining NL Cy Young winner is that his velocity wasn’t down, it just looked like he had a major case of the yips in his Opening Day debut. He looked too pumped up from the start and just never settled down. Fortunately, Aaron Rowand, Bengie Molina, Travis Ishikawa and the rest of the G-Men offense helped Lincecum out as SF romped the Brewers 10-6. Huh, what a concept – the Giants offense bailing out the pitching for once…who would have thought?

3. Dombrowski better be taking heat today in Detroit
In the offseason, Tigers’ GM Dave Dombrowski’s answer to solving the bullpen issues in Detroit was signing former Arizona closer Brandon Lyon instead of pursuing other avenues like J.J. Putz (who is now a setup man for the Mets). At least for one day, the decision backfired as Lyon blew Edwin Jackson’s (7.1, 2 H, 2 R, 1 ER, 4 K) gem in Toronto by giving up three runs on three hits as the Jays knocked off the Tigers 5-4. Granted, Lyon has plenty of time to bounce back but if he doesn’t, the Tigers will be left with mental midget Fernando Rodney to close games, who didn’t necessarily earn the role this spring with a 7.00 ERA. Considering Joel Zumaya may never pitch again due to freak injuries and Nate Robertson (who Dombrowski just gave a 3-year, $21 million deal in January of ’08) is pissed about being taken out of the starting rotation, Dombrowski has quite a mess brewing in Detroit.

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Admit it, you passed on Tim Lincecum last year. You took one look at his 2007 record (7-5), his ball boy-type frame (he only stands 5’11� and is 170-pounds soaking wet) and the fact that he played on a team with one of the worst offenses in baseball and you said, “no thanks.�

But there was one owner (the smart one) in your league that bought into the hype, took a shot and reaped the benefits of Lincecum earning the NL Cy Young Award while going 18-5 with a major league-leading 265 strikeouts and 2.62 ERA.

Don’t feel bad; you weren’t the only fantasy owner last year that just couldn’t pull the trigger on Lincecum. Truth be told, he was a bit of a risk last season given his inexperience and the fact that the Giants weren’t expected to give him much run support. And assuming you’ve played a fair share of fantasy baseball, you’ve probably been burned once or twice in the past by taking a risk on that perfect young sleeper that everyone is gaga for in spring training, yet fizzles once the season starts.

All 2009 Fantasy Articles | 2009 Position Rankings

As someone who loyally subscribes to the “wait for pitching� strategy on draft day, I’m always on the lookout for value starters. Experience has shown me that there are plenty of nice starting pitching bargains in the middle and late rounds every year, and if I’m diligent enough, I can also add pitching via the waiver wire during the season. All of which allows me to load up on as much hitting as I can in the early rounds, understanding that the more offensive firepower I have on my roster, the easier it will be to trade for a top-line starter should I find myself in need of reinforcements for the stretch run.

Of course, that doesn’t mean I ignore pitching on draft day. Far from it. Those SP bargains I mentioned above are available each year, if you know what to look for. Sure, it’s nice to have a reliable horse like Johan Santana or Brandon Webb anchoring your pitching staff, but the cost of adding someone like that is usually a little too steep for my tastes. So instead, my goal is to take five to seven solid starters who can deliver quality ratios while racking up strikeouts. Ideally, I also look for guys who pitch for successful teams, hoping that will translate to wins for my team.

The guys I target tend to fall into one of four categories: Young Guns, Rebound Vets, Undervalued Arms and Late Steals. As I’ve admitted in previous posts, I’m a sucker for upside but that doesn’t mean I’ll fall for any promising youngster with a lively arm. I’m also a sucker for a good revival story so I’m always looking for veterans with a solid track record whose stock has fallen because of an off year, while guys in the undervalued category tend to fly under the radar despite their consistent production. Finally, I try to wrap up every draft with one or two late-round picks that could pay off big in the long run.

Below, I’ve listed several pitchers I’ve got my eye on in each of these four categories, using the Average Draft Position (ADP) from ESPN’s draft kit as a guide. I’ve included the ADP as well as the SP rank (SP13, for example) for each of the 16 starters below. These aren’t, of course, the only guys who would qualify in these categories, just the ones at the top of my list. If you’re thinking about stockpiling bats early in your draft, maybe they should be at the top of your list too.

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I know that I’ve been clamoring for some action in the MLB Hot Stove League for weeks, even months. But please, I can’t keep up with the floodgates these last few days. Well, here are the highlights (i.e., the bigger names), and you can bet much more will happen in the coming weeks as we get closer to spring training:

First off, two long-time players for a single team will have new addresses in 2009: Trevor Hoffman and John Smoltz. Hoffman, who has been with the Padres since 1993 when he came over as part of a trade with the Marlins for Gary Sheffield, has not only been a great closer for San Diego for 16 seasons—he has become the all-time MLB leader in saves with 554. But when San Diego no longer put the welcome mat out, Hoffman sought to sign elsewhere, and settled on a one year, $6 million deal with the Milwaukee Brewers that can also pay him $1.5 million in performance bonuses.

As for Smoltz, he came to the Braves in 1987 from Detroit in the Doyle Alexander trade, and has been with Atlanta, his only major league team, for 21 years. But the Braves, who are trying to inject more youth into their roster, did not offer Smoltz the money he was looking for and so he signed with the Boston Red Sox. Granted, Smoltz still is injured and probably won’t be available to the Sox until a few months into the season, but you’d rather have him in September and beyond anyway.

The Sox also finalized their deal with free agent RHP Brad Penny on Friday, so both he and Smoltz will join a rotation that includes Josh Beckett, Jon Lester and Daisuke Matsuzaka. Whoa. I gotta be honest, I think I like their rotation better than the CC Sabathia and AJ Burnett-led Yankees’. Not to sit tight after losing out on the Mark Teixeira sweepstakes to the Yankees, Boston also signed utility outfielder Rocco Baldelli, formerly of the Rays, who grew up in New England.

The Cubs signed outfielder Milton Bradley to a 3-year, $30 million deal, a year after he had one of his most productive seasons with the Texas Rangers (22 homers, .321 batting average). The Rays, who nearly won a title with all that youth in 2008, signed veteran OF Pat Burrell away from Philly, the team that beat them for said title.

Also, Jason Giambi has returned to his roots, signing a one-year. $5.25 million deal with Oakland, the team he began his career with before taking his big bat (and his tubes of stuff, allegedly) for big bucks.

Oh, and as if the Mets and Braves didn’t have enough to battle about on the field (I bet New York is thrilled not to have to face Smoltz anymore), the two teams are reportedly fighting hard over the services of one Derek Lowe. Then, whoever loses out on Lowe can turn their attention to the likes of Ben Sheets, Freddy Garcia or Andy Pettitte.

I know the economy still sucks, but at least we have some signings and movement.