The Dolphins are instead expected to tag defensive tackle Randy Starks, according to Jason La Canfora of CBS Sports.
The Dolphins will use the tag to protect an asset. Barring striking a long-term deal with Starks before the deadline, he is in line to get tagged. Miami would like to retain Long and Smith as well but are not close to new deals with them. There is trepidation to apply such high franchise tags on them, as the team has a lower value on them and is more interested in a manageable long-term deal rather than a one-year franchise tender.
Update: the Dolphins have tagged Starks.