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 *uated by a quality or peer review.
　　c.Solicit additional nontax business.
　　d.Facilitate a supplier's or lender's credit *uation 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 *uated by a quality or peer review.
　　Choices "d", "a", and "c" are incorrect.
　　They would all require the taxpayer's consent.

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