Question: May TagFS preserve old file hierarchy at mount point?

For example I have my photos archive:

    photo/
      2019-01/
      2019-02/
      etc/

A want to mount `TagFS` to `photo` directory.

Are files under `photo/` will be preserved?
May I add new folders into `photo/` which will be appeared as untagged files under TagFS?

I case question is not so clear: May I work with files as usually and as tagged files via TagFS mount point?