2016年美国CPA练习题精选：Regulation 2

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

　　c.For peer review.

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

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