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2016年美国CPA模拟试题:Regulation(8)

普通 来源:正保会计网校 2016-04-25

  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. Be evaluated by a quality or peer review.

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

  d. Solicit additional nontax business.

  答案:B

  Explanation

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

我要纠错】 责任编辑:小莹子
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