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.To enable the tax processor to electronically compute the taxpayer's liability.
  c.Under an administrative order by a state agency that registers tax return preparers.
  d.For peer review.
  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 "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.
  Choice "c" is incorrect.
  Disclosure can properly be made in this case by a return preparer without penalty.

 USCPA官方微信
掃一掃微信,*9時(shí)間獲取USCPA考試時(shí)間提醒,體驗(yàn)全新備考方式
 
高頓網(wǎng)校特別提醒:已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行!另外,高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開通,通過針對(duì)性地講解、訓(xùn)練、答疑、??迹瑢?duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo),可以幫助考生全面提升備考效果。
 
  報(bào)考指南:2014年USCPA報(bào)考指南 
  考前沖刺:USCPA 考試試題   考試輔導(dǎo)
  高清網(wǎng)課:USCPA網(wǎng)絡(luò)課程