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NBA reviewing Patrick McCaw deal with Cleveland Cavaliers for possible salary cap circumvention

CLEVELAND, Ohio -- The NBA has started a formal review of the Cleveland Cavaliers' signing and then swift release of swingman Patrick McCaw for possible salary cap circumvention, a source confirmed to cleveland.com Tuesday night.

The Cavaliers have declined to comment as the league conducts its review.

The Cavs signed McCaw, a restricted free agent with the Golden State Warriors, to a two-year, $6 million deal offer sheet on Dec. 28.

The Warriors declined to match the offer sheet, as it would've cost them an additional $11 million in luxury taxes to retain McCaw.

After playing just three games, the Cavs waived him on Sunday night, one day before his contract became guaranteed.