Tournaments often use Kicks from the Penalty Mark for breaking ties. However, information about the mechanics and procedures involved in taking kicks from the penalty mark to break a tie is spread across several sources:
- the Laws of the Game,
- the new “Interpretation and Guidelines” section of the Laws of the Game published by FIFA (and available on the USSF website under “Laws of the Game”),
- Advice to Referees, and
- earlier memoranda distributed by U.S. Soccer Referee Department.
The following checklist of responsibilities, guidelines, and procedures is provided as a useful single source of guidance for referees who need to conduct this process.