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IMO, If you know there is 12 on the field before you must call it. Why would you let the play go off. We stress counting before the snap. Ref and U count O, LJ, HL, and BJ count D.
Scrimmage kicks are always times when 12 on the field can happen. Of course it dose not help when the coach runs out a another D player because he thinks there is 10 out there.
We do not say anything to the coach, like only ten out here. Its their job not ours.
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