A tax return preparer may disclose information obtained from the taxpayer without being subject to civil and criminal penalty if such disclosure is:
A) For other than the specific purpose of preparing a tax return.
B) Pursuant to fulfillment of his own financial goals.
C) Pursuant to any provisions of the code, or to a court order.
D) Required for the growth of his profession.

Question

Quizplus · Accepted Answer

According to the Internal Revenue Code, a tax return preparer may disclose information obtained from the taxpayer only pursuant to any provisions of the code or to a court order. Other purposes, such as personal financial gain or professional growth, are not valid reasons for disclosure and could result in civil and criminal penalties.

A Tax Return Preparer May Disclose Information Obtained from the Taxpayer