answer with at least 225 word. do not copy and past from other source and no plagiarism please

Charlie's Green Lawn Care is a cash-basis taxpayer. Charlie Adame, the sole proprietor, is considering delaying some of his December 2020 customer billings for lawn care into the next year. In addition, he is thinking about paying some of the bills in late December 2020, which he would ordinarily pay in January 2021. This way, Charlie claims, he will have "less income and more expenses, thereby paying less taxt" is Charlie's way of thinking acceptable