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2016年美国CPA模拟试题：Regulation 8
A tax return preparer may disclose or use tax return information without the taxpayer's consent to：
a.Solicit additional nontax business.
b.Facilitate a supplier's or lender's credit evaluation of the taxpayer.
c.Be evaluated by a quality or peer review.
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：C
Explanation
Choice “c” 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 “a” are incorrect. They would all require the taxpayer's consent.
【我要纠错】 责任编辑：小莹子
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