According to a source close to the NBA's league-wide audit, three teams -- the NBA champion Dallas Mavericks, the Los Angeles Lakers and the Orlando Magic -- will be paying close to $20 million each as part of the league's luxury tax this season.

All three had player salaries well over the $70 million threshold. The Mavericks and Lakers, two of the most successful franchises over the last decade, have traditionally had high payrolls, while the Magic have been adding salary in an attempt to keep Dwight Howard in Orlando.

The traditionally free-spending New York Knicks are a notable absence from the list. Despite adding Carmelo Anthony and Amare Stoudemire in the last year, they won't be paying the luxury tax for the first time in over a decade.