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Ultimate responsibility for knowing how many time outs have been called lies with the coach. That's why the T for calling an excess TO goes to the coach, not the scorer or the team or (ha) the official.
The scorer and officials do their best to assist with that count. But just as we help with but don't bear responsibility for ensuring the proper number of players on the court, we help with but don't bear responsibility for teams taking the correct number of TO's.
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Cheers,
mb
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