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You can have IBB on the defense, BTW. If an A reciever has his back to the line of scrimmage while still behind it, and he is hit in the back by a defender before the pass gets to him, it is an IBB by the defense.
If the defender were to block him from the front and above the waist, legal. If he tackles him, holding.
Also, hitting an opponent so far from the play is hardly ever an accident, especiall when done by the defense. Unnecessary roughness, DQ if flagrant.
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