FLC OF MLG ACR ACFT OVERSHOT DSCNT ASSIGNED ALT AND FAILED TO MAKE XING RESTR ALT.

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WE WERE GIVEN A DSCNT TO CROSS 30 MI W OF FLAT ROCK ON J24. THE CAPT ASKED IF WE COULD GET A PLT'S DISCRETION DSCNT INSTEAD. THE CTLR SAID HE NEEDED US AT 14000 FT BY 70 MI W OF HARCUM. THE CAPT AND ATC THEN BEGAN A VERBAL 'DEBATE' BTWN FUEL CONSERVATION AND ATC REQUIREMENTS. I HELD ALT UNTIL I KNEW WHERE TO CROSS AT WHAT. WHEN THE DEBATE ENDED; WE WERE CLRED TO CROSS 70 MI W OF HARCUM AT 14000 FT. BY THIS TIME I WAS HARD PRESSED TO MAKE IT. I WOUND UP 2 MI LATE AND OVERSHOT BY 300 FT. THE CAUSE OF THE LATE/OVERSHOOT XING IS OBVIOUS -- THE 'DEBATE.' THE CAUSE OF THE 'DEBATE' IS FROM FRUSTRATION ON BOTH THE PLT'S AND ATC. WE PLTS ARE TRYING TO STAY AT ALT AS LONG AS WE CAN TO SAVE FUEL WHICH SAVES MONEY; WHICH SAVES OUR JOBS. ATC HAS REQUIREMENTS TO HAND US OFF AT A CERTAIN ALT TO THE NEXT GUY. MOST OF THESE I BELIEVE ARE FOR LEGITIMATE OPERATIONAL REASONS. THERE ARE; HOWEVER; MANY CASES WHERE THE XING RESTRS RESULT FROM LOA BTWN ATC FACILITIES. EVEN WHEN TFC DOESN'T REQUIRE IT; ATC SEEMS TO BE INFLEXIBLE WHEN ASKED TO WAIVE IT. MANY TIMES WE HAVE FOUND OUT FROM CTLR '2' THAT HE DIDN'T NEED US DOWN AND THAT CTLR '1' WAS 'TOO LAZY TO PICK UP THE PHONE AND CALL.' THIS IS A SIT WHICH IS BECOMING EXPLOSIVE AND NEEDS TO BE ADDRESSED.