source:
  type: regulation
  id: hud-4000-1-iii-a-2-b
  authority: HUD Handbook 4000.1 III.A.2.b — Reporting to Consumer Reporting Agencies and the IRS
  description: 'HUD Single-Family Housing Policy Handbook 4000.1, Section III.A.2.b.

    See obligation entries for operative requirements and verbatim

    primary-source citations.

    '
obligations:
- id: hud-4000-1-iii-a-2-b-full
  canonical_id: hud-4000-1-iii-a-2-b-full
  section: HUD Handbook 4000.1 III.A.2.b
  description: "Reporting to Consumer Reporting Agencies and the IRS: b. Reporting to Consumer Reporting\
    \ Agencies and the IRS (03/31/2022) \nThe Mortgagee is responsible for: \n• complying with applicable\
    \ law and federal regulations relating to reporting to \nconsumer reporting agencies; and \n• ensuring\
    \ that all reported information is accurate. \nThe Mortgagee is also re…"
  type: do
  tags:
  - regulator-direct
  - section-complete
  - hud
  - 4000-1
  - curated
  primary_source:
    tier: 1
    authority: HUD Handbook 4000.1 III.A.2.b — Reporting to Consumer Reporting Agencies and the IRS
    source_class: hud-handbook-4000-1
    source_url: https://www.hud.gov/hud-partners/single-family-handbook-4000-1
    snapshot_id: 8c03836f77f317e1
    fetched_at: '2026-05-23T00:28:40Z'
    content_hash: sha256:411430f29b13f9b54a2ebb0e6f6e7087ecd2b90d0da22eb0c8c792eaa2d7d0df
    paragraph_quote: "b. Reporting to Consumer Reporting Agencies and the IRS (03/31/2022) \nThe Mortgagee\
      \ is responsible for: \n• complying with applicable law and federal regulations relating to reporting\
      \ to \nconsumer reporting agencies; and \n• ensuring that all reported information is accurate.\
      \ \nThe Mortgagee is also responsible for any required IRS reporting regarding acquisition of \n\
      secured Property or cancellation of mortgage debt, in accordance with the Internal Revenue \nCode\
      \ (IRC)."
    drafter_attestation: Verbatim section from snapshot 8c03836f77f317e1; boundary human-curated + substring-verified
      (2026-07-23).
  judgment: false
