美国CPA模拟试题：Regulation8

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.