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美国CPA模拟试题:Regulation8

普通 来源:正保会计网校 2015-08-20

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

a. Be evaluated by a quality or peer review.

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

c. Solicit additional nontax business.

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

答案:A

Explanation

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

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