The posting process for Japanese Pacific League Rakuten Eagles P Masahiro Tanaka officially began today and will remain open until Jan. 24. Scouts believe Tanaka is “easily the best available starter on the market this winter,” and is “considered as close to a can’t-miss as there is” (N.Y. DAILY NEWS, 12/26). The Eagles initially had rejected the new posting system and stated their intentions to retain Tanaka “before Wednesday’s change of heart” (AP, 12/25). Tanaka will be represented by Excel Sports Management’s Casey Close, who also represents Yankees SS Derek Jeter (NJ.com, 12/25).

The Rams are "claiming they overcharged fans for their seats" and are asking the state of Missouri for "a refund of about $400,000 -- despite the fact that the team can't return the money to ticket buyers." The team is also asking the state to "forgive $445,000 more in unpaid taxes." The Rams' moves are "not unusual in the business world." When hit with heavy tax bills, companies "often hire teams of lawyers to find ways to recover that money" (ST. LOUIS POST-DISPATCH, 12/26).

The Indians announced that longtime broadcaster Mike Hegan died Christmas morning. Hegan, who was inducted into the Cleveland Sports HOF in ’11, partnered with Tom Hamilton to “call Indians games on the radio for 14 years until he stepped down at the end” of the ’11 season. His career also included nine years in the TV booth calling Indians games. Hegan began his broadcasting career in Milwaukee after playing 12-year MLB career (Cleveland PLAIN DEALER, 12/26).

There was an “announced crowd of 22,234” for the Sheraton Hawaii Bowl on Christmas Eve, which featured Oregon State and Boise State (HONOLULU STAR-ADVERTISER, 12/25). That figure is down 26% from 30,024 fans for the SMU-Fresno State matchup last year, and is the lowest mark for the bowl since ’05 (THE DAILY).

The Beef ‘O’ Brady’s Bowl at Tropicana Field on Monday “did not draw so many people,” with the ECU-Ohio matchup bringing in 20,053 fans (TAMPA BAY TIMES, 12/24). That figure is down 8% from 21,759 for the UCF-Ball State matchup last year (on a Friday) and marks the second-smallest crowd yet for the six-year-old bowl game (THE DAILY).

Former players from the Blackhawks and Blues will play an exhibition game on Jan. 15 at Carver Arena in Peoria, Illinois, to raise funds for tornado relief efforts. Proceeds from the exhibition, dubbed "Skate Strong," will go to "the ongoing recovery efforts in central Illinois from the Nov. 17 EF-4 tornado that destroyed 1,000 homes." Organizers are requesting a minimum $10 per person donation at the door for general seating (PEORIA JOURNAL STAR, 12/25).

Peak 6, the 543-acre expansion of Breckenridge Ski Resort opened to the public on Christmas, "more than six years after the idea was originally sketched out" (DENVER POST, 12/26).

Russia's Cabinet has approved the allocation of nearly $50M in extra subsidies for the '14 Sochi Games. The Cabinet "said without elaboration that the extra money would help finance" the Sochi Organizing Committee's activities. The total number of subsidies for the organizing committee has surpassed $420M (AP, 12/26).

Tennis player Serena Williams received the AP's '13 Female Athlete of the Year award. It marks the third AP award for Williams, following '02 and '09 (AP, 12/25).

"Whoever can come out after one year, they need to do it, because there's no use to stay in college for your game to diminish" -- Lakers F Shawne Williams, who was one of the first players taken under the one-and-done rule in '06 (BOSTON GLOBE, 12/26).

"It felt like no one was in here" -- Thunder F Kevin Durant, on Knicks fans being quiet during yesterday's game at MSG (ESPNNY.com, 12/25).

"I don't believe in them. I know the fans like it, but that's because it has kind of a carnival effect" -- Capitals coach Adam Oates, on shootouts, which his team has won eight games in that manner (WASHINGTON POST, 12/25).

AP’s Brian Mahoney: “NBA got greedy, went to 5 Christmas games, should play 3. End up with a day remembered for 2 blowouts, a loss of control and bad uniforms.”

Public relations exec Crystal Howard: “I really didn't like those uniforms ysdy. Not that anyone asked me.”

Washington Post’s Cindy Boren: “I like @M_Brunell8 but good grief he's been the only person working at ESPN the last three days.”

ESPN’s Buster Olney: “For a team to not indicate a willingness to pay a $20 million posting fee on Tanaka is like not running out a grounder; costs nothing to try.”

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Some Lions fans received postseason tickets in the mail on Monday, a day after the team was "eliminated from playoff contention." The Lions mailed playoff invoices to season-ticket holders last month, "when they were 6-5 and tied for first place in the NFC North" (FREEP.com, 12/23).

The World Junior Hockey Championships begins in Malmo, Sweden.

Last night’s “Final Jeopardy!” category was “Authors.”

“‘The American Tolkien’ was what Time Magazine called this author with the same two middle initials as Tolkien.”

“Who is George R.R. Martin?”