Recent audits have revealed that FAET payers are miscalculating their FAET, resulting in assessment of large amounts of additional tax, penalties and interest. The Alcohol and Tobacco Tax and Trade Bureau (TTB) advises that you contact them prior to changing any method of calculating your FAET, whether on your own accord or on the basis of information or advice obtained from someone outside of TTB.
Please be advised that while reliance upon the advice of a tax attorney or advisor may serve as a defense against imposition of certain penalties imposed by the Internal Revenue Code, TTB may consider such reliance unreasonable if such tax professional has a fee arrangement which is contingent on the amount of tax benefits received as a result of the advice.
Requests for technical advice letters from TTB may be made through either letterhead or e-mail request. The FAET Group mailing address is:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
Attn: FAET Group
550 Main Street
Cincinnati, OH 45202-5215
You may contact the National Revenue Center online or at 877-882-3277 (Toll Free).