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Message: <blockquote data-quote="PackerLegend" data-source="post: 135259" data-attributes="member: 518">BENGALS TO TAG SMITHA league source tells us that the Cincinnati Bengals plan to slap the franchise tag on defensive end Justin Smith.Smith, the Bengals' first-round pick in 2001, completed his rookie contract during the 2006 season, making a salary of $2.08 million.  Under the franchise tag, Smith would be eligible for a one-year deal worth $8.3 million.  The total becomes guaranteed if/when Smith accepts the tender.But accepting the tender puts him under contract and compels him to attend mandatory minicamps and training camp.  If he so chooses, Smith could skip all offseason activities and training camp and sign the tender on the eve of the regular season and still make $8.3 million, guaranteed.Withholding services is the only leverage Smith has to force a long-term deal.  The risk, however, is that the team will withdraw the tag after other teams looking for defensive ends address their needs.Smith, 27, has played in all but one game during his six-year career.  He bagged 7.5 sacks in 2006 and has 41.5 for his career, which equates to an average of just under seven per year.</blockquote>

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