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2016年美国CPA练习题精选：Regulation 21
A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:
答案：A
a.
To enable a third party to solicit business from the taxpayer.
b.
To enable the tax processor to electronically compute the taxpayer's liability.
c.
For peer review.
d.
Under an administrative order by a state agency that registers tax return preparers.
Explanation
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 "b" 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.
Choice "d" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
【我要纠错】 责任编辑：小明
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