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美國注冊會計(jì)師模擬試題:Reg(1)

來源: 正保會計(jì)網(wǎng)校 編輯: 2011/07/04 09:27:22 字體:

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 the tax processor to electronically compute the taxpayer's liability.

b. To enable a third party to solicit business from the taxpayer.

c. Under an administrative order by a state agency that registers tax return preparers.

d. For peer review.

答案:B

Explanation

Choice "b" is correct. Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.

Choice "a" 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.

Choice "c" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.

我要糾錯】 責(zé)任編輯:藍(lán)色天空

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