I think Rom got this wrong. I think this changed with the editorial change that snuck into 6-3-11. I believe the old rule said that an accepted penalty dos no in cancel this type of illegal touching, but offsetting fouls would. Now, it is treated just like any other IT, other than the PSK aspect of being the spot where the kick ends. Look at AR 6-3-11-V. The accepted penalty cancels the illegal touching. They can either decline the penalty and take the illegal touching for a touchback, accept it and enforce it from the dead ball spot, or enforce it at the previous spot and replay the down. The subsequent dead ball is not at the 20. The ball is dead at the B12. Although if it were a PSK foul, you would treat the 20 as the PSK spot because 6-3-11 is in effect.