California tax collectors could be the winners so far as Phil Mickelson is still a California resident as he is on pace for a 72-hole record in any PGA event. With a 12.3% state income tax rate that Mickelson threatened to flee, they could get $135,300.

However, since the money is all earned Arizona, that state may collect $276,940 on all $6.1 million earned in their state Sunday based on their more reasonable 4.54% tax rate. Athletes and other high earners generally have to break down their income by where it was earned and spread their state tax payments accordingly.

I will leave the specifics up to the golfers' accountants. What we do know is that a 64 Sunday would let Mickelson top the 254 shot by Tommy Armour III at the Valero Texas Open in 2003.