2016年美国CPA练习题精选：Regulation 7

　　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.