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2016年美国CPA模拟试题:Regulation(2)

普通 来源:正保会计网校 2016-04-07

A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:

a. To enable a third party to solicit business from the taxpayer.

b. For peer review.

c. To enable the tax processor to electronically compute the taxpayer's liability.

d. Under an administrative order by a state agency that registers tax return preparers.

答案:A

Explanation

Choice “a” is correct. Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.

Choice “c” is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

Choice “b” is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

Choice “d” is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

我要纠错】 责任编辑:小莹子
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