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.

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