Taylor claimed this week that the 6-foot-11 forward "tanked" the last five games of the 2006-07 season.
Garnett, who missed those games with a sore right quadriceps, was traded to the Celtics last off-season after 12 years in Minnesota. After learning of Taylor's comments, he declined to launch a counter-attack.
"First off, I want to say Glen Taylor was good to me (but) I'm a Boston Celtic now," the 11-time all-star and the 2004 NBA MVP told The Boston Globe after Tuesday night's 94-74 win at Houston. "I'm not going to be going back and forth saying tasteless things. That's not my character."
Garnett has averaged 18.8 points and 9.8 rebounds in 58 games in his first season with the Celtics.
"I wish he did tank a couple practices," said Sam Cassell, who played with Garnett in Minnesota from 2003-05 and called Taylor's comments "personal."