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.Be evaluated by a quality or peer review.
c.Solicit additional nontax business.
d.Facilitate a supplier's or lender's credit evaluation of the taxpayer.
Explanation
Choice "b" 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", "a", and "c" are incorrect.
They would all require the taxpayer's consent.
写评论
