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2016年美國CPA模擬試題：Regulation（3）
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. Solicit additional nontax business.
c. Facilitate a supplier's or lender's credit evaluation of the taxpayer.
d. Be evaluated by a quality or peer review.
答案：D
Explanation
Choice “d” 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 “b” are incorrect. They would all require the taxpayer's consent.
【我要糾錯】 責任編輯：小瑩子
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