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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2020年USCPA模擬題:Regulation,希望大家利用好這些內(nèi)容。
A tax return preparer may disclose or use tax return information without the taxpayer's consent to:
a. Be evaluated by a quality or peer review.
b. Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it, to be forgiven.
c. Solicit additional nontax business.
d. Facilitate a supplier's or lender's credit evaluation of the taxpayer.
【正確答案】A
【答案解析】
Choice "a" 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 "d", "b", and "c" are incorrect. They would all require the taxpayer's consent.
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