Charlie's Green Lawn Care

Charlie's Green Lawn Care is a cash basis taxpayer. Charlie Adame, the sole proprietor is considering delaying some of his December 2011 customer billings for lawn care into the next year. In addition he is thinking about paying some of the bills in late December 2011, which he would ordinarily pay in January 2012. This way charlie claims he will have less income and more expenses thereby paying less tax. is charlie's way of thinking all right?