Loan app from November 2021, No Earlies provided, loan officer ordered appraisal and title and has those in file and wants to close this refi loan. Should we still provide Earlies and show all fees as paid by lender? As well as provide an Early CD showing no fees owed by borrower?

Well, if you do not issue a Loan Estimate than there is no question about using zero for your baselines. Whether you can issue a Loan Estimate now and use that as your baseline is a business decision. This sounds like a pretty blatant error and not an oversight, however.

Agreed RL. Very blatant. Do you still show all the fees on an LE and then on the CD show them as paid by bank?

If you know that you are going to absorb all the fees, what is there to show on the LE? The rest of the information might be worth sending to the borrower, such as the projected payments, etc.

IMO, you cannot "fix" the non-existent loan estimate. Go ahead and provide it if you want to get the other information to the borrower, but any semi-alert examiner will see the violation. As for the closing disclosure, make sure the thing is provided at least three business days before closing to avoid totally screwing up your TILA disclosures, and make sure all the closing costs show up in the "paid by others" column because the bank should eat all of them.

Then get the loan officer to a retraining session.

Do errors like this count toward performance reviews?