ARLINGTON, Texas — Here is referee Brad Allen's explanation for why he threw a penalty flag on Taylor Decker for illegal touching late in the Detroit Lions' 20-19 loss to the Dallas Cowboys on Saturday at AT&T Stadium.

The penalty nullified the go-ahead 2-point conversion, and the Lions failed to convert two more 2-point attempts — including a second try that was nullified by penalty.

This is the entire pool report of the postgame interview with Allen, from the Pro Football Writers Association.

CARLOS MONARREZ: Lions going for the win vs. Dallas Cowboys was absolutely the right call

Why was there a penalty called on the two-point conversion for an illegal touch?

“So, we had a situation where if you were going to have an ineligible number occupy an eligible position, you have to report that to the referee. On this particular play, No. 70, who had reported during the game a couple of times, reported to me as eligible. Then he lined up at the tackle position. So, actually, he didn’t have to report at all. No. 68, who ended up going downfield and touching the pass, did not report. Therefore, he is an ineligible touching a pass that goes beyond the line, which makes it a foul. So, the issue is, No. 70 did report, No. 68 did not.”

There was a player that went to you just before that play — it was Decker — and he was talking to you, two linemen, talking to you and then you went to the Cowboys defensive line to speak to them. What was that conversation about?

“That conversation is where No. 70 reports to me, and I then go to the defensive team, and I say to them ‘No. 70 has reported as an eligible receiver,’ so they will be aware of who has reported and then I return to my position. That was the conversation with the defensive line.”

We noticed there were two flags thrown on that same play. Was there another penalty called on that play as well?

“Yes. Because No. 70 reported as eligible and he was covered up on the line of scrimmage, that makes it an illegal formation. So, No. 70 is in an illegal position because he is covered up by rule, and No. 68 catches the pass, which is also illegal.”

Contact Dave Birkett at dbirkett@freepress.com. Follow him on Twitter @davebirkett.

This article originally appeared on Detroit Free Press: Taylor Decker flagged on 2-point play; referee Brad Allen explains