Here is the steps I have come up with to use if I ever see it.
First, whomever came off the bench is gone.
Second, I try to determine the first possible location where the runner could have been legally tackled. From that point I would decide if to award the TD or not based on my assessment of relative skill level of the players involved. If I can determine that the tackle was likely to have been made then I am assessing 15 yards from the likely spot of the tackle.
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