For once, Ross Atkins isn't to blame for Blue Jays shortcoming on Corbin Burnes

The Toronto Blue Jays swung and missed when trying to sign Shohei Ohtani last offseason. After missing the postseason, Blue Jays fans were imploring general manager Ross Atkins to go all out to spend money on top players. While Atkins did orchestrate a trade for new second baseman Andres Gimenez, it has been a relatively quiet offseason for the Blue Jays.

Despite this, the Blue Jays were heavily linked to top starting pitcher in free agency, Corbin Burnes. Not only were they linked, they were considered the favorites to sign them, along with the San Francisco Giants. Late Friday night, Burnes made his decision, and it shocked the baseball world.

New York Post MLB insider Jon Heyman reported that Burnes was signing a six-year, $210 million contract with the Arizona Diamondbacks. The deal includes an opt out after the second season, allowing him to hit free agency again after the 2026 campaign.

While Blue Jays fans may begin blaming Atkins for not getting a deal done, it was actually out of his control.

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Blue Jays offered more money to Corbin Burnes than Diamondbacks

According to USA Today's Bob Nightengale, the Blue Jays and Giants offered more money to Burnes than the Diamondbacks. The big factor in Burnes decision was the income tax in Arizona, which is 2.5 percent.

It's never a shock that some players factor in state taxes into their free agency decisions. But there was more to the Burnes decision.

According to ESPN's Alden Gonzalez, Burnes and his wife live in Arizona, and wanted to stay due to the fact that they just had twins. So, that's why a deal with the Diamondbacks transpired, much to the shock of the MLB world.

Two factors completely out of the hands of the Blue Jays. They offered more money than the Diamondbacks, but the tax difference and Burnes wanting to remain in Arizona played huge roles in his decision.

But now with Burnes off the board, the Blue Jays will have to look elsewhere to address their starting pitching need. Names like Jack Flaherty, Kyle Gibson, and Charlie Morton are available in free agency. It's up to Atkins to pivot now that they have officially lost out on Burnes.