3/31/05 -- Red Sox vs. IRS

It’s time for Jose Melendez’s KEYS TO THE GAME.

1. So the B.K. Kim era in Boston is at last over and with it ends Jose’s long avoidance of learning to spell the righty’s full first name. Jose could learn how to spell Mientkeiwicz, but someone How Byung Hyo—well, whatever the hell it is, always escaped him.

And so in the final analysis, the Kim-Hillenbrand trade joins the elite company of the Cooper-Whiten trade and Jose’s trade of a Lou Whitaker card for a Bobby Thigpen card right after Thigpen set the single season save record among trades where each side thought it was ripping the other off.

The Sox sent Kim to Colorado for $315,000 of his salary paid and veteran catcher Charles Johnson who they immediately designated for assignment and then released in order to reap major tax benefits.

While the unsuccessful end of the Kim era is regrettable, the Red Sox have really done us a service in demonstrating how the acquisition and release of veteran players can defray one’s tax costs. For instance, Jose just discovered that he owes the federal government almost $1,000 this year, so he is now actively looking into acquiring either Todd Zeile or Robin Ventura in order to gain a valuable write off.

For the full KEYS visit wallballsingle.com