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Error Resolution And Information Requests

Part 1024 › Subpart C › Section 1024.35 12 CFR 1024.35 - Error resolution procedures. eCFR Authorities (U.S. Code) Rulemaking Beta! The text on the eCFR tab represents the unofficial eCFR text at ecfr.gov. § 1024.35

Error Resolution And Information Request Procedures

Error resolution procedures. (a) Notice of error. A servicer shall comply with the requirements of this section for any written notice from the borrower that asserts an error and that includes the name of the borrower, information that enables the servicer to identify the borrower's mortgage loan account, and the error the borrower believes has occurred. A notice on a payment coupon or other payment form supplied by the servicer need not be treated error resolution notice by the servicer as a notice of error. A qualified written request that asserts an error relating to the servicing of a mortgage loan is a notice of error for purposes of this section, and a servicer must comply with all requirements applicable to a notice of error with respect to such qualified written request. (b) Scope of error resolution. For purposes of this section, the term “error” refers to the following categories of covered errors: (1) Failure to accept a payment that conforms to the servicer's written requirements for the borrower to follow in making payments. (2) Failure to apply an accepted payment to principal, interest, escrow, or other charges under the terms of the mortgage loan and applicable law. (3) Failure to credit a payment to a borrower's mortgage loan account as of the date of receipt in violation of 12 CFR 1026.36(c)(1). (4) Failure to pay taxes, insurance premiums, or other charges, including charges that the borrower and servicer have voluntarily agreed that the servicer should collect and pay, in a timely manner as required by § 1024.34(a), or to refund an escrow account balance as required by § 1024.34(b). (5) Imposition of a fee or charge that the servicer lacks a reasonable basis to impose upon the borrower. (6) Failure to provide an accurate payoff balan

Codes for Returns Manual Transmittal October 14, 2015 Purpose (1) This transmits revised IRM 3.12.217, Error Resolution, Error Resolution Instructions for Form 1120S. Material error resolution notice regulation e Changes (1) Minor editorial changes have been made throughout this error resolution letter IRM (e.g., line number updates, spelling, punctuation, links, etc.). Other significant changes to this IRM are notice of error letter shown below. (2) 3.11.217.1.2, IRM Deviation Procedures - Added subsection to address IRM deviation procedures. (04-02-2015) (3) IRM 3.11.217.1.4, IRS Employee Contacts - RRA 98 IRC https://www.law.cornell.edu/cfr/text/12/1024.35 §3705(a) - Added Note in regards to "taxpayers have the right to receive prompt, courteous and professional assistance" per TAS IRM Review and Clearance feedback. (07-20-2015) (4) IRM 3.12.217.1.9(1), Criminal Investigation (CI) "Funny Box" - Revised verbiage per Chief Counsel. (07-15-2015) (5) IRM 3.12.217.1.10(2) - Examination (Exam) Funny Box - Added paragraph to https://www.irs.gov/irm/part3/irm_03-012-217r.html accentuate the need to identify special returns for examination by placing in locally designated basket for Examination, Frivolous Return Processing (FRP). (09-17-2015) (6) IRM 3.12.217.1.12, Taxpayer Advocate Service (TAS) - Revised verbiage per TAS. (07-24-2015) (7) IRM 3.12.217.1.13, TAS Service Level Agreement (SLAs) - Revised link to SLA web page. (07-02-2015) (8) IRM 3.12.217.1.14, BMF Identification (ID) Theft - Provided specific ERS instructions for when routing the ID Theft cases. (IPU 15U0003 issued 01-02-2015) (9) IRM 3.12.217.1.14(1),BMF Identification (ID) Theft - Reworded for consistency per feedback from Chief Counsel. (10) IRM 3.12.217.1.26.1, Correspondence Imaging System (CIS) Returns - Bolded the word identified to clarify instructions. (07-24-2015) (11) IRM 3.12.217.1.30, Form 1120 Converted to Form 1120S - Added CCC "3" and CCC "F" the items that Entity may edit. (IPU 14U1434 issued 10-3-2014) (12) IRM 3.12.217.2(1), Section 01 - Entity Data and Codes for Returns - Corrected location of Field 01TXB to match C&E and ISRP instructi

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