Yankees’ big tax bill is smaller

The New York Yankees did accomplish something this year: They lowered their luxury tax for the second consecutive 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 Boston 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. Clemens went 6-6 with a 4.18 earned-run average 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 consecutive season, but the bill for the Red Sox has been only a fraction of what the Yankees have paid. Boston’s four-year total is $13.86 million, including only $497,549 in 2006.

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Cleveland Indians pitcher Juan Lara, who was nearly killed in a car accident last month while coming home from a game 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. Both the motorcycle’s driver and passenger were killed instantly.

Lara had severe brain trauma, a fractured spine, two broken ribs and a punctured lung in the crash.

SOCCER

Beckham says he wants to be part of England’s plans

David Beckham is eager to play under new England Manager Fabio Capello -- despite the stormy relationship the two shared at Real Madrid.

The 32-year-old midfielder has played 99 games for England and hopes to reach 100 appearances in England’s friendly against Switzerland at Wembley Stadium on Feb. 6.

“Fabio is one of the managers players look up to and want to manage them. I hope I’ll be part of his plans,” Beckham told BBC Radio in an interview to be broadcast today. Excerpts were released by the BBC on Monday.

Capello dropped Beckham from Real Madrid when the former England captain announced his move to play for the Galaxy in Major League Soccer. But Beckham won back his place and helped Madrid win the Spanish league title last season.

PASSING

Thoroughbred trainer Baird had record 9,445 wins

Dale Baird, who has more wins -- 9,445 -- than any other trainer in thoroughbred history, died Sunday in a traffic accident in Indiana. He was 72. Story, Section B.