Ral Zarek

[+1]: Tap target permanent, then untap another target permanent.
[−2]: Ral Zarek deals 3 damage to any target.
[−7]: Flip five coins. Take an extra turn after this one for each coin that comes up heads.

Ravnica Remastered

+1: Tap target permanent, then untap another target permanent.
−2: Ral Zarek deals 3 damage to any target.
−7: Flip five coins. Take an extra turn after this one for each coin that comes up heads.

The List

Commander 2019

Dragon's Maze

+1: Tap target permanent, then untap another target permanent.
-2: Ral Zarek deals 3 damage to target creature or player.
-7: Flip five coins. Take an extra turn after this one for each coin that comes up heads.

Ral Zarek's first ability can target any two permanents. It doesn't matter whether they're tapped or untapped. If the first target is tapped as the ability resolves, it will just stay tapped. Similarly, if the second target is untapped as the ability resolves, it will stay untapped.

The five coins you flip for Ral Zarek's last ability aren't called, and no one wins or loses these flips. Abilities that care about a player winning or losing a coin flip won't consider these flips.