RCS If you have a vacuum breaker installed you can do either way. If you do not have a vacuum breaker on your system, when your system drains it will suck air through your emitters and stop them up. You will have to pull the ttape to the top and not covered with dirt. Vacuum breakers are relatively inexpensive. They are nothing more than a foot valve and lets your system suck air when irrigation cycle is complete and draining.