2016年美国CPA模拟试题：Regulation 8

　　A tax return preparer may disclose or use tax return information without the taxpayer's consent to：

　　a.Solicit additional nontax business.

　　b.Facilitate a supplier's or lender's credit evaluation of the taxpayer.

　　c.Be evaluated by a quality or peer review.

　　d.Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it, to be forgiven.

　　答案：C

　　Explanation

　　Choice “c” is correct. A tax return preparer may disclose or use tax return information without the taxpayer's consent to be evaluated by a quality or peer review.

　　Choices “b”, “d”， and “a” are incorrect. They would all require the taxpayer's consent.