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USCPA精選習題101：Regulation
千萬不要讓本來努力就可以得到的東西，因為怠慢而失去了機會，USCPA的學習亦是如此，每天堅持做一道習題，2019年USCPA一定會成功上岸！正保會計網(wǎng)校為大家整理了USCPA精選習題101：Regulation，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 the tax processor to electronically compute the taxpayer's liability.
b. To enable a third party to solicit business from the taxpayer.
c. Under an administrative order by a state agency that registers tax return preparers.
d. For peer review.
【正確答案】B
【答案解析】
Choice "b" is correct. Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.
Choice "a" 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.
Choice "c" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
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