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U.S.CPA練習題精選：REG 27
A tax return preparer may disclose or use tax return information without the taxpayer's consent to:
a. Be evaluated by a quality or peer review.
b. Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it, to be forgiven.
c. Solicit additional nontax business.
d. Facilitate a supplier's or lender's credit evaluation of the taxpayer.
答案：A
Explanation
Choice "a" 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", "b", and "c" are incorrect. They would all require the taxpayer's consent.
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