The spelling of the word "Tauer" can be explained using the IPA phonetic transcription. The first syllable "Tau" is pronounced as /taʊ/, which is a diphthong that combines the vowel sounds of "ah" and "oo". The second syllable "er" is pronounced as /ɜːr/, with the "er" sound typically found in English words like "her" or "sir". The combination of these sounds results in the correct spelling of "Tauer".