2016美国注册会计师考试《财务会计与报告》习题4
1.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.
2.Which,if any,of the following could result in penalties against an income tax return preparer?
I.Knowing or reckless disclosure or use of tax information obtained in preparing a return.
II.A willful attempt to understate any client's tax liability on a return or claim for refund.
a.II only.
b.Neither I nor II.
c.Both I and II.
d.I only.
Explanation
Choice "c" is correct. Both I and II. Knowing or reckless disclosure or use of tax information obtained in preparing a return and a willful attempt to understate any client's tax liability on a return or claim for refund could both result in penalties against an income tax return preparer.
3.Which of the following acts by a CPA will not result in a CPA incurring an IRS penalty?
a.Failing,without reasonable cause,to sign a client's tax return as preparer.
b.Failing, without reasonable cause,to provide the client with a copy of an income tax return.
c.Understating a client's tax liability as a result of an error in calculation.
d.Negotiating a client's tax refund check when the CPA prepared the tax return.
Explanation
Choice "c" is correct.The IRS does not impose a penalty on a CPA for making an error in calculating a tax return.
Choice "b" is incorrect.A CPA must give his or her client a copy of the client's tax return or face imposition of a penalty.
Choice "a" is incorrect.A CPA must sign tax returns that the CPA prepares.Willful violation of this rule can result in imposition of a penalty.
Choice "d" is incorrect.A CPA is prohibited from negotiating a client's refund check.
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