Derevi, Empyrial Tactician

Text:

Flying
Whenever Derevi, Empyrial Tactician enters the battlefield or a creature you control deals combat damage to a player, you may tap or untap target permanent.
: Put Derevi onto the battlefield from the command zone.

Rulings:

• 11/10/2020 You can activate Derevi’s last ability only when it is in the command zone.
• 11/10/2020 When you activate Derevi’s last ability, you’re not casting Derevi as a spell. The ability can’t be countered by something that counters only spells. The ability isn’t subject to the commander tax, nor does it increase the tax if you cast Derevi from the command zone later in the game.