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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.
【正确答案】D
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.
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