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I do believe that the rules state in 10-2 Section 3, Art 6, b that a player shall not:
"Commit an unsporting foul. This includes, but is not limited to, acts
or conduct such as:
a. Disrespectfully addressing or contacting an official or gesturing in such a
manner as to indicate resentment.
b. Using profane or inappropriate language or obscene gestures.
c. Baiting or taunting an opponent."
I know that I don't call a T when a player says it about his own play, nor do I when it's inaudible to everyone else. However, I do warn as I can. If it's loud enough for the gym to hear, it's a T whether directed at me or not.
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