I know this is a very basic question, but for some reason I am questioning myself and can't find the answer in the reg or Q&A.

If a tax service fee is not disclosed prior to closing, can it be assessed on page 2 of the HUD-1 and then included in the 10% tolerance area of the comparison chart with $0 in the GFE column and $65 in the HUD-1 column? If no, please cite the source.

Thank you.

I know of no specific citation for adding a fee beyond those under changed circumstance.

The tax service fee or any other fee that might be missed on the GFE is still a cost of the loan and must be shown on the HUD. You show $0 because it was missed on the GFE and the actual cost on the HUD and cure if required.

Thanks Truff.