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2016年美国CPA模拟试题:Regulation(7)

普通 来源:正保会计网校 2016-04-25

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

  c. For peer review.

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

  Choice “c” 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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