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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)

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FILE - In this March 3, 2017, file photo, Utah Jazz forward Gordon Hayward goes up for a dunk against the Brooklyn Nets during NBA basketball game in Salt Lake City. A person with knowledge of the decision says Hayward has declined the player-option final year on his contract as expected and will now test the market as an unrestricted free agent. (AP Photo/Rick Bowmer, File)

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Golden State Warriors' Stephen Curry, left, looks to pass as Utah Jazz's Gordon Hayward defends during the first half in Game 2 of an NBA basketball second-round playoff series, Thursday, May 4, 2017, in Oakland, Calif. (AP Photo/Marcio Jose Sanchez)

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Utah Jazz's Gordon Hayward (20) drives past Golden State Warriors' Kevin Durant, right, during the first half in Game 2 of an NBA basketball second-round playoff series, Thursday, May 4, 2017, in Oakland, Calif. (AP Photo/Marcio Jose Sanchez)

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Utah Jazz's Gordon Hayward (20) shoots over Golden State Warriors' David West (3) during the first half in Game 1 of an NBA basketball second-round playoff series, Tuesday, May 2, 2017, in Oakland, Calif. (AP Photo/Marcio Jose Sanchez)

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Utah Jazz's Gordon Hayward (20) drives to the basket as Golden State Warriors' JaVale McGee (1) defends during the second half in Game 1 of an NBA basketball second-round playoff series, Tuesday, May 2, 2017, in Oakland, Calif. (AP Photo/Marcio Jose Sanchez)

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FILE - In this Dec. 20, 2016, file photo, Golden State Warriors forward Kevin Durant (35) takes a 3-point shot over Utah Jazz forward Gordon Hayward (20) during the first half of an NBA basketball game in Oakland, Calif. Golden State and Utah begin their best-of-seven NBA second round playoff series on Tuesday, May 2.(AP Photo/Tony Avelar, File)

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Utah Jazz forward Gordon Hayward, right, goes up the shot against Sacramento Kings guard Buddy Hield during the first half of an NBA basketball game Wednesday, March 29, 2017, in Sacramento, Calif. (AP Photo/Rich Pedroncelli)

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Utah Jazz forward Gordon Hayward, right, drives against Sacramento Kings guard Ty Lawson during the first half of an NBA basketball game Sunday, March 5, 2017, in Sacramento, Calif.(AP Photo/Rich Pedroncelli)

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Golden State Warriors forward Kevin Durant (35) takes a 3-point shot over Utah Jazz forward Gordon Hayward (20) during the first half of an NBA basketball game Tuesday, Dec. 20, 2016, in Oakland, Calif. (AP Photo/Tony Avelar)

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FILE - In this Oct. 22, 2015, file photo, Utah Jazz guard Gordon Hayward reacts after committing a foul during the team's NBA preseason basketball game against the Denver Nuggets in Salt Lake City. Hayward fractured a finger on his left hand during practice Friday, Oct. 7, 2016, the team said. The team said the 26-year-old Hayward will be evaluated further by the Jazz medical staff. (AP Photo/Rick Bowmer, File)

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Utah Jazz's Gordon Hayward speaks to the media on the day the Jazz cleaned out their lockers after a 25-57 season, Thursday, April 17, 2014, in Salt Lake City. (AP Photo/Rick Bowmer)

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Los Angeles Lakers Nick Young (0) drives around Utah Jazz's Gordon Hayward, left, in the first quarter during an NBA basketball game Monday, April 14, 2014, in Salt Lake City, Utah. (AP Photo/Rick Bowmer)

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Utah Jazz forward Gordon Hayward, front right, is trapped with the ball by Denver Nuggets guard Evan Fournier, front left, of France, and center Timofey Mozgov, back, of Russia, in the first quarter of an NBA basketball game in Denver on Saturday, April 12, 2014. (AP Photo/David Zalubowski)