Choice "D" is correct. Use of a taxpayer's return information to assist a third party to solicit business subjects a return preparer to penalty.Choice "c" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.Choice "b" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.Choice "a" is incorrect. Disclosure can properly be made in this case by a return preparer without penalty.
