Daryl Polley has over 34 years of experience working for the federal government including nearly a quarter century working for The Alcohol and Tobacco Tax and Trade Bureau (TTB) and its predecessor agency on alcohol related issues. At TTB Daryl served as a Specialist, Industry Specialist, and Group Supervisor prior to becoming the TTB Applications Division’s Technical Advisor for 11 years prior to retirement.
Daryl served TTB in many ways including the training of TTB employees and providing internal guidance for employee use. Daryl also used his extensive knowledge of TTB laws, regulations, public guidance, policies and procedures to assist Industry Members and he was well known as the person to contact with difficult questions and problems. Daryl has worked with proprietors of Distilled Spirits Plants, wineries, breweries, wholesalers and importers and he has extensive experience in many areas administered by the TTB National Revenue Center (NRC) in Cincinnati.
Education
Daryl earned a BA in Business Administration from Northern Kentucky University. Daryl also received extensive training as an U.S. government employee including TTB requirements for alcohol producers, wholesalers and importers. Daryl was often part of the TTB Training Staff and shared his extensive knowledge and experience with other employees and with Industry Members. Daryl represented the agency at numerous industry trade shows throughout his career.
Consulting
As a Technical Advisor at Lehrman Beverage Law, Daryl uses his education and experience to assist companies in many ways including the following areas:
- Completing applications to operate in TTB regulated Industries as a producer, wholesaler or importer
- Calculating required bond coverage
- Excise tax issues and calculations
- Determining when and how to report changes including location, ownership and control of the regulated operation
- General operations questions
- Alternating proprietors and alternating premises questions
- Separation from a residence and separation of a DSP from a retail sales arena
- Change of location amendments involving the transfer of in bond products between the old and new premises
- Returning taxpaid product to bond
- Change of control and change of proprietorship issues
Daryl enjoys working with industry members and helping them get and stay in compliance with the wide variety of often-complicated federal laws and regulations affecting beverage and non-beverage alcohol.
Daryl can be reached at daryl.polley@bevlaw.com and 513-212-6278.
