Lets say NT Joe Blue makes 5 mill in salary per year with a five yr.contract, then the team restructures his contract. He is in his second year of the contract with three remaining to restruture.
Now instead of paying him 5 mill in base the remaining three which would be 15 mill, they give him an eight mill bonus year one, and one mill in base. That would be 9 mill then spread the rest out the other two years at 3 mill each.

Before he restructured he was making 5 mill a yr. Now with a one yr. base at 1 mill but 8 mill in bonus wouldn't he be paying more since his income level is increased from the original 5 to now nine?

Any tax lawyers in the house? I'm sure you can figure a way that Joe Blue only pays a minimal amount in taxes.