Yankees are assessed a $26.9-million luxury tax

The New York Yankees not only failed to make the playoffs, they were hit with their highest luxury tax in three years.

The Yankees were assessed a $26.9-million tax by the commissioner’s office Monday, up from $23.9 million last year and their biggest bill since paying nearly $34 million for 2005.

The Detroit Tigers, who also failed to qualify for the postseason, are the only other team that must pay tax and owe $1.3 million to the commissioner’s office.

Checks are due by Jan. 31.

Although the Yankees pay at a 40% rate for the amount over $155 million, the Tigers pay at a 22.5% rate because they exceeded the specified threshold for the first time.

This year’s figure brings the Yankees’ total tax to $148.3 million in the six seasons since it began.

Before this year, the only other teams to pay were the Boston Red Sox, who owed $13.9 million for exceeding the threshold in four seasons, and the Angels, who paid $927,000 in 2004.

New York’s payroll was $222.2 million and Detroit was second at $160.8 million for the purpose of the luxury tax. The threshold was $155 million. It goes up to $162 million next season.

Also Monday, the Yankees re-signed pitcher Chien-Ming Wang to a $5-million, one-year contract.

Catcher Ryan Doumit and the Pittsburgh Pirates agreed to an $11.5-million, three-year contract that includes a club option that could make the deal worth $26.5 million over five seasons.

Doumit reached the deal less than a year after becoming the Pirates’ starting catcher. He hit .318 with 15 home runs and 69 runs batted in in 431 at-bats.

Doumit’s 15 homers were the most by a Pirates catcher since Mark Parent hit 15 in 1995.

Pittsburgh must decide after the 2011 season whether to exercise the option covering both 2012 and 2013.

Starting pitcher Daniel Cabrera and the Washington Nationals have reached agreement on a one-year contract, pending a physical. Cabrera was 8-10 with a 5.25 earned-run average in 30 starts last season for the Baltimore Orioles.

ETC.

Kostelic wins slalom race

Ivica Kostelic won a World Cup slalom at Alta Badia, Italy, for his second podium finish in two days on the Gran Risa course. The top American finisher was Ted Ligety in 12th place. Bode Miller split a gate during the opening run and was disqualified.

Kostelic won with a combined time of 1 minute 39.83 seconds. He placed second in the giant slalom Sunday.

Jean-Baptiste Grange finished second, 0.20 of a second behind. Olympic slalom champion Benjamin Raich was third, 0.80 back. Tim Jitloff of the U.S. finished 15th, a career best.

Michael Phelps picked up two more awards when the Associated Press named him male athlete of the year and selected his eight gold medals at the Beijing Olympics as the top sports story of the year.

The AP’s members made Phelps a runaway selection for top male athlete. Only Olympic sprinting sensation Usain Bolt and New York Giants quarterback Eli Manning got more than a single vote. Phelps was named on 172 ballots, becoming only the third swimmer to claim the award.

The New York Giants’ upset of New England in the Super Bowl, which ruined the Patriots’ perfect season, was second place in story-of-the-year voting.

Norwegian rider Tony Andre Hansen was stripped of his Olympic bronze medal in team jumping after his horse tested positive for a banned drug at the Beijing Games.

Hansen was disqualified by the International Equestrian Federation and banned from the sport for 4 1/2 months.

The 29-year-old Hansen was the best performer on a four-rider Norway team that won bronze under a scoring system in which the top three count.

Without his scores, his Norway teammates -- Morten Djupvik, Stein Endresen and Geir Gulliksen -- drop out of medal contention.

The fourth-place Switzerland team of Steve Guerdat, Christina Liebherr, Niklaus Schurtenberger and Pius Schwizer will now be awarded the bronze medals by the International Olympic Committee.

As expected, Eastern Michigan introduced Ron English as football coach, making him the fifth black head coach in major-college football.

PASSINGS

Former Ram Coy Bacon, 66

Coy Bacon, a fierce pass rusher during a 14-year NFL career with the Los Angeles Rams, Cincinnati and Washington, has died. He was 66. Story, Section B.