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FILE - In this May 9, 2017, file photo, then-Utah Jazz forward Gordon Hayward talks to the media during the NBA teams end of season press conference in Salt Lake City. When it comes to the IRS, the dollars connected to a player’s contract don’t tell the whole story about how much he’s going to be making. Where a player choses to play _ the Boston Celtics or the Miami Heat _ could go a long way in determining how much money he ends up receiving. Robert Raiola, who includes many professional athletes among his clients in his role as director of sports and entertainment for the PKF O’Connor Davies accounting firm, cites former Utah Jazz forward Gordon Hayward’s recent deal with the Celtics as an example. (Kristin Murphy/The Deseret News via AP, File)

FILE - In this May 9, 2017, file photo, then-Utah Jazz forward Gordon Hayward talks to the media during the NBA teams end of season press conference in Salt Lake City. When it comes to the IRS, the dollars connected to a player’s contract don’t tell the whole story about how much he’s going to be making. Where a player choses to play _ the Boston Celtics or the Miami Heat _ could go a long way in determining how much money he ends up receiving. Robert Raiola, who includes many professional athletes among his clients in his role as director of sports and entertainment for the PKF O’Connor Davies accounting firm, cites former Utah Jazz forward Gordon Hayward’s recent deal with the Celtics as an example. (Kristin Murphy/The Deseret News via AP, File)

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