The New York Yankees not only failed to make the playoffs this season, but also were hit with their highest luxury tax in three years.

The Yankees were assessed $26.9 million by the commissioner's office yesterday, up from $23.9 million last year.

This was their biggest bill since 2005, when they paid nearly $34 million.

The Detroit Tigers, who also failed to qualify for the postseason, are the only other team that must pay the tax and owe $1.3 million to the commissioner's office.

New York's payroll was $222.2 million, and Detroit's second at $160.8 million, for the purpose of the tax.

The Yankees also re-signed righthander Chien-Ming Wang to a one-year, $5 million contract, avoiding salary arbitration.

Wang, 28, was 8-2 with a 4.07 ERA in 15 starts last season. He hurt his foot while running the bases at Houston in mid-June and missed the rest of the season.

Pirates.

Catcher Ryan Doumit and Pittsburgh agreed to a three-year, $11.5 million contract that includes a club option that could make the deal worth $26.5 million over five seasons.

Doumit reached the accord less than a year after becoming the Pirates' starting catcher.

He hit .318, with 15 home runs and 69 RBIs, in 431 at-bats after beating out former starter Ronny Paulino early in the year. Paulino has since been dealt to the Phillies.

Nationals.

Free-agent starting pitcher Daniel Cabrera and Washington have reached a preliminary agreement on a one-year contract, pending a physical. He was 8-10 for Baltimore in 2008.

Minor-league suspensions.

Yankees catcher Damian Taveras and Orioles pitcher Ambiorix Suero were suspended for 50 games each after positive tests for banned performance-enhancing substances under baseball's minor-league program.