The Jazz want to re-sign Wesley Matthews, but his free agent situation is a unique one.

Matthews signed a one-year contract as an undrafted free agent prior to the 2009-10 season and went on to start more than half of the team's games.

He will be a restricted free agent this summer and the NBA's Collective Bargaining Agreement is structured so that teams can re-sign their own players even if they are over the salary cap.

However, Matthews has only played one season with the Jazz and therefore doesn't qualify for Bird rights, which allows a team to retain any free agents if they so choose.

Utah is likely to look to two options with Matthews.

They'll most likely use a majority of the midlevel exception ($5.8 million) to re-sign him.

"The Jazz could sign Matthews to a five-year deal worth as much $34 million should they offer their full midlevel exception over the maximum number of years," writes the Salt Lake Tribune.

They could also use their bi-annual exception, but that would only pay Matthews $4.3 million over two seasons.

The Jazz will pay luxury tax for the first time in franchise history.

They exceeded the salary cap by roughly $2.2 million this season, meaning they'll owe a penalty of the same amount and miss out on a share of the money pool for teams that don't pay tax (approximately $2 million).

According to general manager Kevin O'Connor, Utah won't rule out playing luxury tax again in the future.

"I think you can see us doing that again," O'Connor said recently.

All four of this season's conference finalists -- the Celtics, Lakers, Magic and Suns -- will pay luxury tax.

"Look, we're not gonna do it to try to sign a body to make it look cosmetically good," O'Connor said. "But I think if it improves our team for the long range, and it gives us an opportunity to get to the next round or whatever round, we hear it.

"I think we're gonna be aggressive in trying to build a real competitive team, an elite team, which I think we've done over the last four years," the Jazz GM added. "Where we go from here, I'm not positive. But I think the Miller family has given a commitment."

Jazz assistant Tyrone Corbin is believed to be a candidate to replace Mike Woodson as the head coach of the Hawks.

Atlanta announced on Friday that Woodson would not be offered a new contract.

Corbin spent four seasons with the Hawks in the 1990s.

Former Toronto coach Sam Mitchell, Portland assistant Monty Williams, Phoenix assistant Dan Majerle and Corbin are strong candidates for the job, according to a report by Yahoo! Sports.

Paul Millsap could become a starter next season if Carlos Boozer leaves via free agency.

However, if Boozer re-signs the effective forward could be relegated to the bench for the foreseeable future.

When asked whether he'd request a trade should Boozer be re-signed, Millsap wasn't sure.

"I don't know what I would do," he said. "I would have to wait and see."

DeAngelo Simmons, Millsap's agent and uncle, doesn't think his client will ask for a way out of Utah either way.

"We haven't even thought that far," he said. "But ... I think (the Jazz) have been pretty fair with (Millsap) overall as far as playing time, and if the playing time is there, I don't see it really being a problem. If Boozer comes back, or if he goes, either which way, it should be fine, based on history," Simmons added. "Trade talk or get-me-out-of-here talk ? I don't think that's something that's really even in (Millsap's) head at all."

Millsap signed a four-year, $32 million deal with the Jazz last offseason.

The Jazz may look to re-sign restricted free agent Kyrylo Fesenko this offseason.

According to the Salt Lake Tribune, Fesenko's exit interview with Utah head coach Jerry Sloan and general manager Kevin O'Connor "was believed to have been highly positive."

Wesley Matthews will be a restricted free agent this summer. Matthews prefers to remain with the Jazz.

"It's going to be a huge factor," Matthews said. "I like to be loyal to the people that have done right by me. They passed on me once, as did everybody else, but they didn't make the same mistake twice."

Matthews was asked what he hoped to add to his game for his second season -- he averaged 9.4 points and started 48 games as a rookie.

"I just want to be more of a threat offensively," Matthews said. "I'm still going to bring the same effort on the defensive end, still going to run the floor. Get stronger. Just do everything. I'm going to be a gym rat."

Deron Williams said Tuesday he will rest his injured right wrist for the next month to month-and-a-half in the hopes that surgery won't be necessary.

"That's the last thing I want to do is have surgery," Williams said, adding, "I've just got to rest it first and hopefully that takes care of it and I can play."

Kyle Korver is one of a few players that could potentially leave the Jazz this offseason, but he's open to returning.

Korver, who will be an unrestricted free agent, set an NBA record for three-point shooting percentage (53.6) this season.

"I'm very open to (signing with the Jazz)," Korver told FanHouse on Monday night. "We'll see what (the Jazz) want to do. It's too soon to really break all that down. You're always frustrated when you lose the last game, but they have a lot of decisions to make as far as roster goes, Booze and other guys. We'll see how it all plays out. Salary cap wise, (Carlos Boozer's situation) plays a huge role. We'll have to see what they do."

Jazz forward Carlos Boozer could be playing his final home game as a member of the team on Monday night.

Utah trails Los Angeles 3-0 in their best-of-seven series. The Jazz will have to win both Games 4 and 5 in order to get back home for a sixth game.

Boozer will be a free agent this summer.

"I haven't thought about it," said Boozer. "The only thing I've been thinking about is trying to get a win."

Jazz center Mehmet Okur says he may miss training camp and the preseason while recovering from a torn Achilles' tendon.

He said Saturday that he hopes to be back for Utah's season opener.

Okur had surgery last month to repair the left tendon he ruptured in Utah's playoff opener against Denver.