In the field there was a long run feeder to accomodate for voltage drop 2/0 was utilized [70A OCPD] that served several panels along the run the 2/0 was connected to a #1AWG that terminated to a 60A MLO panel the #1AWG conductor was about 100' from the 2/0 to the panel, however because the #1AWG is protected by the 70A breaker does the tap rule still apply?