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Since I am foolish and thoroughly stupid, I will provide supporting documentation so others do not have to take my word.
NFL releases 2014 franchise, transition tag numbers - NFL.com
The transition tag for QBs in 2014 is $14.666 million. If the Patriots decide to place the transition tag on Mallett in 2015, they will forfeit any comp picks for Mallett in 2016 as only true UFAs are eligible to be included in the comp pick calculation. If the Pats place the transition tag, they either have to match the offer or let him go. The CBA forbids a trade.
Page 48 of the CBA
The Prior Club, within five (5) days from the date it receives the Offer Sheet, may exercise or not exercise its Right of First Refusal, which shall have the consequences set forth in Sections 3(b)-(h), 4 and 6 of Article 9 above, except that no Draft Choice Compensation shall be made with respect to such player,
If I were Mallett and the Patriots place the transition tag on me, I would sign it immediately so as to guarantee me the $15 million or so.