In other words, the Phillies may be far from finished in making moves. One goal could be to clear enough salary in 2012 to dip under the luxury-tax limit of $178 million so the team can eclipse it in 2013. There are punitive penalties for repeat tax offenders, and the Phillies have maintained they will not pay it. Montgomery admitted a small "tinker" will not prevent them from paying tax in 2012.