Actor Nicolas Cage has been accused of using his production company to "wrongly write off $3.3 million in personal expenses".

The Face/Off star is fighting an Internal Revenue Service (IRS) payment after allegedly using his Los Angeles-based company, Saturn Productions, to pay for "limos, meals, gifts, travel", reports New York gossip column PageSix.com.

However, a spokesman for the star says the items were "security needs".

Cage has filed a U.S. Tax Court lawsuit disputing $814,000 in taxes and penalties while Saturn is refusing to pay the IRS $988,000.