The Buccaneers intend to put the high restricted free-agent tender on LT Donald Penn, according to a source with knowledge of the situation.
Penn, 26, hit a rough patch in 2009, but he still would command significant interest on the free-agent market. By tendering Penn, the Bucs would receive compensation if he were to leave.
The team worked on a new long-term deal for Penn during the preseason, but that came off the table largely because of an inability to agree on upfront money. The Bucs have been very judicious with spending in recent years.
Penn is one of several players who entered the league expecting to be unrestricted free agents in 2010, but the rules regarding a possible uncapped year could end up binding them to their current teams as long as a qualifying offer is extended.