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Per ESPN:

That is if it isn’t pushed back [franchise tag window], which reportedly could happen. Thanks to the ongoing and lengthy salary cap discussions between the NFL and the NFLPA, the former is considering pushing back the tag deadline this offseason — per Ian Rapoport of NFL Network — to allow time for coming to terms on a final cap figure. Without that in hand, teams remain somewhat handicapped in any negotiations that might be ongoing, and that will most certainly be an issue if it’s not resolved by the time legal tampering begins on March 15.