Rule 18 of the NFL rule book sets the guidelines for the coin toss. 1 hour and 30 minutes before the game the head coach will designated a maximum of six players to be the captains. 3 minutes before the game, the captains will meet with the head official for the coin toss. In Super Bowl 60, Shawn Smith was wearing the white hat(head judge). He has been a referee since 2015 and an official since 2018 this was his first time as head referee in a superbowl game. Shawn Smith, at the center of the field, explains before the toss that Seattle is the visiting team they get to make the coin toss call. Visiting teams and home teams are chosen on an alternating basis for the superbowl based on affiliation with NFC or AFC. NFC teams are designated the home team on odd number superbowl years, and AFC teams are designated the home team on even number superbowl years. Thus, since 60 is an even number, the New England Patriots were the home team. As the patriots were the home team, the Seatle SeaHawks had the privilege of calling the coin while it is in the air during the toss. A privilege given to the visiting team. Head referee Smith explains this at the coin toss ceremony when the captians meet in the middle of field of the 50 yard line. Sean Smith, as the Head Judge wearing the White Hat, shows the coin to both teams and to all the cameras. The official coin, a 39mm 2-tone gold and silver piece manufactured by The Highland Mint in Melbourne, Florida. The official NFL coin was made in America. The Super Bowl 60 coin was a special coin commemorating the 250 years of American independence. The head side of the coin had a Liberty Head inscripted with the Latin words libertas Americana which in english means "American Liberty". On reverse side of the coin designated the Tails side had an inscription of the infant Hercules who symbolizes the United States of America. The infant Hercules is being attacked by a lion, which is symbolic of Britain, Great Britain. the infant Hercules is being protected by Athena the Greek Goddess, who represents France and America's alliance with France during the Revolutionary days. The coin is symbolic of a coin that was commissioned by Benjamin Franklin known as the libertas Americana Medal to celebrate american victories at Saratoga and Yorktown in 1782. The reverse side of the coin has the Latin words "Non sine diis animosus infans" inscribed which in english means, " Not without (the help of) the gods is the infant courageous ". Head Judge Smith looks at Seahawks wide receiver Cooper Kupp to make the call before the coin was tossed. Quite frankly for all those watching on television it was very difficult to understand what Kupp said. Regardless of what he said, head judge Sean Smith declares " tails is your choice " as he looks at Cooper Kupp with a hawking glare. Now at this time the head judge Sean Smith has possession of the coin, however, you cannot see the coin he's got it in the palm of his hand hidden from the cameras and anyone else that is looking. Head judge Smith is wearing short sleeves. He then transfers the coin to San Francisco legendary quarterback Joe Montana, who is wearing long sleeve black pullover shirt. Joe Montana takes the coin from the head judge and again palms the coin or obfuscates the ability to see the coin in the palms of his hand and closed fingers. Joe Montana does some coin manipulation of his own with his hands before he tosses the coin. According to the NFL statistics the coin toss results in tails far more than it does heads. Palm switching coins is a rudimentary skill practiced by amateur magicians and seasoned Magicians. It's known as the Bobo coin switch. NFL statistics are conclusive that those who win the coin toss have a low 42% chance of winning the Super Bowl championship. Was there a coin swwitch which substituted the original coin with a two headed coin? Thus, giving the Patriots the right to choose to receive the kickoff at the beginning of the game or defer to the 2nd half. Now we realize that Joe Montana is an old guy and it's highly unlikely he could have pulled something like this off, but let's face it many times in his NFL history as an active player he pulled a rabbit out of a hat when the 49ers were down. However if you watch head judge Sean Smith left hand it's always facing down and cupped or in a cupped position. There are plenty of online videos reflecting the calamity that took place during the coin toss, did he say heads or did he say tails? was there a two-sided coin or was there only one coin?

There's a long history in the NFL of coin toss confusion the most classic example occurred on Thanksgiving Day of 1998 not a Super Bowl game but in overtime situation. Referee Phil Luckett claimed Steelers Jarome Bettis called heads-tails and Luckett said he heard heads and awarded the Detroit Lions the ball. In overtime that's a decisive advantage. The Lions went on to win the game. Later Bettis claimed he called tails, but after subsequent review of video it appears thrown Bettis said heads-tails.

On January 17th 2026 in an NFC Championship game between the Green Bay Packers and the Arizona Cardinals the head judge tossed the coin but it didn't flip end over end and therefore for some reason had to redo the coin-toss.