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2016年美國CPA模擬試題：Regulation（2）
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 a third party to solicit business from the taxpayer.
b. For peer review.
c. To enable the tax processor to electronically compute the taxpayer's liability.
d. Under an administrative order by a state agency that registers tax return preparers.
答案：A
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 “c” is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
Choice “b” 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.
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