2016年美国CPA模拟试题：Regulation（3）

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

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

b. Solicit additional nontax business.

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

d. Be evaluated by a quality or peer review.

答案：D

Explanation

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