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I find it hard (If not impossible) to believe that when a ball carrier is standing and no whistle has been blown yet, that ANY official will consider action against him a "late hit". Most of the time when this becomes an issue is when there is action at the sideline and the runner is out of bounds but no whistle has blown yet and then he is hit. That seems to be when coaches scream the most that there should not be a flag.
That being said, if you have a play where the ball carrier is off his feet and being carried backwards and is then thrown to the ground violently or is hit by other players, that will likely draw a flag.
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