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USCPA精選習(xí)題95：Financial
學(xué)習(xí)是個(gè)漫長而艱辛的過程，呈得住艱辛，耐得住寂寞，唯有不變的堅(jiān)持，才讓我們一步步變成更優(yōu)秀的自己。信念和斗志宜聚，懈怠和悲觀宜散；我們的斗志因信念而燃起，不懈怠、不悲觀，落實(shí)每一個(gè)知識(shí)點(diǎn)。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA精選習(xí)題95：Financial，希望大家利用好這些內(nèi)容。
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. For peer review.
c. To enable the tax processor to electronically compute the taxpayer's liability.
d. Under an administrative order by a state agency that registers tax return preparers.
【正確答案】A
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 "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.
Choice "d" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
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