The 32-year-old has held his hands up in the wake of the game and admitted it was not a challenge he is proud of.
Tarkowski apologised to Mac Allister after full-time in what was a clear indication that he was aware of how fortunate he was.
Everton will need to put Wednesday night behind them as they look ahead to their game against Arsenal on Saturday.
However, David Moyes has now seen one of his fellow managers name the Toffees as he unleashed his own scathing rant about VAR.
Ange Postecoglou uses Everton example in furious VAR rant
PGMOL have admitted their Tarkowski mistake, but the Toffees will also feel hard done by with the potential offside in Liverpool’s goal.
Tottenham Hotspur had a goal disallowed on Thursday evening, and Postecoglou voiced his VAR frustration over the way it was handled by the officials.
Speaking to Sky Sports after the game, Postecoglou admitted VAR is ruining the game with the decisions being made and the time needed to reach those decisions.
“It’s killing the game, mate. It’s not the same game it used to be,” he said.
“We all sat on our couches last night and watched TV [when Everton’s James Tarkowski was not sent off for a high challenge on Liverpool’s Alexis Mac Allister] and I guarantee you if Jarred Gillett was VAR last night, it would’ve been a different outcome, so you just don’t know what we’re going to get.
“You are standing around for 12 minutes. It’s just killing the game, but no one cares about that. They just love the drama and controversy and I’m sure there will be 24 hours of discussion about it and that’s what everyone wants – they’re not really interested that it’s killing the spectacle of the game.”
Postecoglou is not the only one to share their thoughts on the performance of the officials at Anfield.
Mark Clattenburg has insisted Liverpool’s goal was offside due to Luis Diaz’s positioning behind Tarkowski.
It’s a game of opinions, but VAR is seemingly causing even more controversy than what was there before its introduction.
David Moyes was perplexed by Everton’s VAR decisions
It was not just Postecoglou who was left baffled by the officials in his respective game, with Moyes also stunned with what he saw on Wednesday.
Salt had been rubbed into the wound after VAR Paul Tierney has been rewarded with the Manchester Derby this weekend.
It is a real slap in the face to the likes of Moyes seeing the official who made such a mess of their job on Wednesday rewarded with the biggest game of the weekend.
Speaking after the game at Anfield, Moyes admitted he was surprised by the decision not to overturn the Liverpool goal.
“It’s quite an easy one to give as well, because all of our players are holding the 18-yard line, Diaz comes from behind and affects Tarky from behind, clearly,” Moyes said.
