{"meta":{"key":"d001--correction-01","task":"D001","title":"Correction Supplement: Settlement Fundamentals, Suitability, and Costs","parent_title":"Settlement fundamentals suitability and costs","edition":"correction-01","path":"/research/d001--correction-01/","kind":"correction","category":"subject","role":"foundation","area_numbers":[41,42,47],"groups":["settlement"],"date":"2026-10-22","tables":6,"claims":10,"sources":15,"review_status":"revise","review_complete":true,"sha256":"8870b736ab0919c122807d5a222d3d2a11825ed0190c0fdf451dcf772e063a96","headings":["Correction disposition and integration instructions","Replacement findings and wording","Replacement for D001-C009 — validation disputes, original-creditor requests, and time-barred debt","Replacement for D001-C037 — Legal Services Corporation financial-eligibility exceptions","Replacement for D001-C026 — Form 1099-C reporting versus discharge and tax","Corrected net-results framework and worked examples","Replacement framework","Corrected two-account example","No-guarantee limitation for all examples","Updated source register","Footnote reconciliation","Updated material claim and coverage registers","Material claim register","Coverage table","Integration opportunities, publication holds, and researcher self-check","Meaningful comparison and tool/document opportunities","Publication holds","Open questions retained rather than guessed","Researcher self-check"],"generation_provenance":{"actual_route":null,"actual_model":null,"actual_mode":null,"provenance_limit":"Actual documented capture labels only; missing labels remain unknown. No preferred setting is inferred as actual execution."},"public_id":"D001/correction-01","facets":{"geography":["us"],"debt_type":[],"stage":["repossession","settlement"],"subject":["settlement-negotiation"]},"scope":"","pending_corrections":0},"markdown":"# SettleADebt D001 Correction Supplement: Settlement Fundamentals, Suitability, and Costs\n\n**Assignment:** D001 targeted correction supplement to A041, A042, and A047\n\n**Baseline:** October 22, 2026, America/Los_Angeles\n\n**Actual source-access date:** October 22, 2026\n\n**Purpose:** Research correction supplement only; this does not repeat the full D001 investigation, does not constitute individualized financial or legal advice, and does not claim a new state survey.\n\nThis supplement preserves the original claim IDs **D001-C009, D001-C026, and D001-C037** for the corrected claims. New supporting sources and claims use a separate **900-series** so the original sequence need not be renumbered. The original D001 register itself was not available for line-by-line remapping during this run; therefore, the replacement rows below are complete enough to integrate directly, while unidentified older footnote-only references should not be treated as reconciled unless they match the titles explicitly mapped below.\n\n## Correction disposition and integration instructions\n\n| Correction item | Disposition | What changes in D001 | Publication consequence |\n| --- | --- | --- | --- |\n| **C009 — Regulation F dispute/original-creditor/time-barred debt rules** | **Corrected and verified** | Replace C009 with text below. Treat **12 CFR 1006.38(c), (d)** as the operative collection-stop provisions for timely written original-creditor requests and disputes. Treat **§1006.34** as the validation-notice/validation-period provision. Add **§1006.26(b)** and its express bankruptcy proof-of-claim exception. | Hold any wording that says a collector has a general “30-day response deadline,” that nonresponse automatically erases the debt, or that the time-barred-debt rule applies universally to original creditors. |\n| **C037 — LSC legal-aid financial eligibility** | **Corrected and verified** | Replace vague “125% ceiling with exceptions” wording with the actual **§1611.5** pathways, including the two categories not expressly capped at 200%, the two up-to-200% categories, asset ceilings/waivers, domestic-violence treatment, documentation, and no-entitlement rule. | Remove any implication that 125% FPG is an absolute national cutoff. Do **not** publish a current LSC program-count number from this supplement. |\n| **C026 — Form 1099-C** | **Corrected and verified** | Add IRS **About Form 1099-C** as an explicit source; distinguish applicable-financial-entity status, identifiable event, information reporting, actual discharge, and taxability. Explicitly map the IRS instructions, Topic 431, Publication 4681, and Form 982 materials to source IDs. | Hold wording equating issuance of Form 1099-C with automatic debt extinguishment or automatic taxable income in every case. |\n| **Net-results equation and examples** | **Corrected** | Replace the malformed equation with the plain-text framework below. Every settlement-path comparison must name a comparison date and separately show payments, unresolved debt, fees/charges, and taxes when known. | Do not label an account-specific settlement reduction as household “savings” without accounting for unresolved balances and additional costs. |\n| **Source-access labels; California/Texas scope** | **Corrected with preserved gaps** | Sources actually reopened below are labeled **Opened-direct; supporting passage read** or **Opened-direct PDF; supporting page inspected**. An older D001 source not reopened should remain discovery/partial rather than being upgraded by implication. California material remains California-specific; the Texas statutory-alternative question remains a separate state-law gap. | No 50-state or nationwide-state-law completeness claim is supported by this supplement. |\n\nThe current eCFR pages used here report Title 12 as up to date through October 21, 2026, Title 45 as up to date through October 21, 2026, and Title 16 as up to date through October 21, 2026. The Regulation F rule containing the relevant 2021 amendments became effective November 30, 2021. 1\n\n## Replacement findings and wording\n\n### Replacement for D001-C009 — validation disputes, original-creditor requests, and time-barred debt\n\n**Use this replacement text:**\n\n\n**D001-C009 — Regulation F validation rights and time-barred-debt litigation limits.** For an FDCPA debt collector covered by Regulation F, the “30 days” in 12 CFR 1006.34 is the consumer’s **validation period**: it begins when the collector provides the required validation information and ends 30 days after the consumer receives or is assumed to receive it. Section 1006.34 also prescribes the validation-notice disclosures telling the consumer what happens after a timely written dispute or original-creditor request. The operative collection-stop duties are in **12 CFR 1006.38(c) and (d)**, not §1006.34 standing alone. 2\n\n\nIf the collector receives a **written request for the name and address of the original creditor within the validation period**, §1006.38(c) requires the collector to cease collection until it sends that information in the prescribed manner. When the original creditor and current creditor are the same, the regulation permits the collector instead to reasonably determine that fact, notify the consumer, and refer the consumer back to the validation information previously provided. 1\n\n\nIf the collector receives a **written dispute within the validation period**, §1006.38(d)(2) requires it to cease collection of the debt, or the disputed portion, until it sends verification of the debt or a copy of a judgment, subject to the regulation’s rule for a **duplicative dispute**. A duplicative dispute is a timely written dispute that is substantially the same as an earlier timely written dispute for which the collector already provided the required response and that contains no new and material supporting information. For a dispute reasonably determined to be duplicative, the collector may satisfy the rule by sending the prescribed duplicative-dispute notice—with a brief reason and reference to its earlier response—or by supplying verification/judgment under the ordinary route. The consumer’s failure to dispute is expressly not a legal admission of liability. 1\n\n\n**Do not describe this as a 30-day collector-response deadline.** The cited regulation defines a 30-day period in which the consumer invokes these particular validation protections; §1006.38 then states that collection must remain stopped **until** the specified response occurs. Neither provision says that the debt is automatically erased, canceled, or deemed invalid because the collector has not responded within 30 days. That is an important textual limitation on what D001 should claim. 2\n\n\nSeparately, **12 CFR 1006.26(b)** provides that a covered debt collector must not bring or threaten to bring a legal action against a consumer to collect a **time-barred debt**, defined there as a debt for which the applicable statute of limitations has expired. The paragraph expressly states that this prohibition **does not apply to proofs of claim filed in connection with a bankruptcy proceeding**. That exception means only that §1006.26(b)’s prohibition does not govern such proofs of claim; this supplement does not make a separate finding about allowance, objection, or treatment of a bankruptcy claim under the Bankruptcy Code. 3\n\n\nThese Regulation F provisions govern **FDCPA debt collectors within the rule’s coverage**, not every original creditor merely because it is collecting its own debt. The CFPB’s final rule expressly describes Regulation F as implementing the FDCPA and governing activities of debt collectors as that term is defined under the FDCPA. State law or another federal statute may impose separate rights or restrictions and is not displaced by this limited federal statement. 4\n\n\n**Editorial boundary for A041/A042:** A consumer-facing explanation may say that a timely written dispute can require a covered collector to pause collection while it supplies verification, but it should not convert that protection into “dispute it and the debt disappears.” The regulation itself says failure to dispute is not an admission, while the remedy for a qualifying written dispute is a collection pause pending the specified response. 1\n\n### Replacement for D001-C037 — Legal Services Corporation financial-eligibility exceptions\n\n**Use this replacement text:**\n\n\n**D001-C037 — LSC-funded legal-aid income and asset eligibility is not a universal hard 125%-of-FPG cutoff.** Each LSC recipient must establish annual income ceilings that do not exceed **125% of the current Federal Poverty Guidelines**, but a recipient may adopt the authorized exceptions in 45 CFR 1611.5. Financial eligibility for LSC-supported assistance also ordinarily requires the applicant to be within the recipient’s applicable asset ceiling or to receive a permissible asset-ceiling waiver. 5\n\n\nSection 1611.5 provides **four substantive exception routes** for an applicant whose income exceeds the recipient’s ordinary ceiling, subject to the asset requirement. First, the applicant may be seeking legal help **to maintain benefits from a governmental program for low-income individuals or families**. Second, the recipient’s Executive Director or designee may determine, from documentation, that the applicant’s income is primarily committed to **medical or nursing-home expenses** and that subtracting the income committed to those expenses would make the applicant otherwise financially eligible. Those first two paragraphs do **not** state an express 200%-of-FPG ceiling in their text. 6\n\n\nThird, an applicant with income **not exceeding 200% of the applicable Federal Poverty Guidelines** may qualify under the exception when seeking assistance to **obtain governmental benefits for low-income individuals or families**, or to **obtain or maintain governmental benefits for persons with disabilities**. Fourth, an applicant with income not exceeding 200% FPG may be found financially eligible after the recipient considers one or more specified affordability factors: current income prospects and seasonal variation; unreimbursed medical costs and health-insurance premiums; fixed debts and obligations; necessary dependent-care, transportation, clothing, and equipment expenses connected to work, job training, or education in preparation for work; non-medical age- or disability-related costs; current taxes; and other significant factors the recipient has determined affect ability to afford legal assistance. A recipient that provides assistance under §1611.5 must document the basis for the exception. 6\n\n\n**Assets remain a separate part of the test.** A recipient must establish reasonable asset ceilings. Its policy may exclude a household’s principal residence, transportation vehicles, income-producing assets, and assets exempt from attachment under state or federal law. Its policy may also authorize an asset-ceiling waiver in unusual circumstances, with approval by the Executive Director or designee and recorded reasons. For an applicant who is a victim of domestic violence, the recipient must disregard the alleged perpetrator’s income and assets and specified jointly held assets in making the financial-eligibility assessment. 5\n\n\nMeeting the financial rules still **does not create an entitlement to legal services**. Section 1611.1 expressly states that financial eligibility does not create an entitlement to service. Also, §1611.4 distinguishes LSC-funded assistance from assistance wholly funded from a non-LSC source: the latter may, when otherwise lawful, be provided without applying Part 1611’s income-and-asset test. 7\n\n\nFor 2026, Appendix A to Part 1611 expressly contains both the annual **125%** income-guideline table and a **200% reference chart**, confirming that the latter percentage is an operative reference for the §1611.5 categories that invoke it. The appendix was published at 91 FR 3066 on January 26, 2026. 8\n\n\n**No current national program-count figure should be carried into D001 from this supplement.** The correction did not require a program count to explain eligibility, and no count is asserted here rather than attach an unverified or ambiguously defined number to the eligibility rule.\n\n\nThis correction is particularly important for A042’s “legal aid” alternative: “above 125% FPG” should not, by itself, be presented as conclusive ineligibility for LSC-supported assistance. The actual inquiry is the recipient’s policy, current income guidelines, applicable §1611.5 exception, assets/waiver, and the recipient’s ability and decision to provide service. 5\n\n### Replacement for D001-C026 — Form 1099-C reporting versus discharge and tax\n\n**Use this replacement text:**\n\n\n**D001-C026 — Form 1099-C reporting must be separated from the underlying settlement agreement and from the debtor’s ultimate tax treatment.** The IRS’s current **About Form 1099-C** page says Form 1099-C is filed for each debtor for whom the filer canceled **$600 or more** of debt if the filer is an **applicable financial entity** and an **identifiable event** has occurred. The page was last reviewed or updated March 30, 2026. 9\n\n\nThe current IRS Instructions for Forms 1099-A and 1099-C further explain that the reporting rule applies when the filer is an entity described under “Who Must File” and an identifiable event has occurred; for this information-reporting rule, actual cancellation need not occur on or before the identifiable-event date. The listed filer classes include financial institutions, credit unions, specified government entities, certain regulated subsidiaries, and organizations for which lending money is a significant trade or business, subject to detailed rules and safe harbors. 10\n\n\nOf particular relevance to negotiated settlement, the instructions identify as an event a **creditor-debtor agreement to discharge indebtedness for less than full consideration**—reported with Code F. That reporting rule does not supply the terms of the settlement; the actual agreement and applicable law remain the sources for what was released, what payment was required, and whether any balance remains enforceable. 10\n\n\nA Form 1099-C is also **not a universal shorthand for “this amount is definitely taxable.”** IRS Topic 431 states that canceled debt is generally taxable when no exception or exclusion applies, but also instructs taxpayers to verify the situation if a creditor continues collection after a Form 1099-C and says the taxpayer remains responsible for reporting the correct taxable amount regardless of the form’s accuracy. For secured property, the tax analysis can also involve gain or loss and different treatment of recourse and nonrecourse debt. 11\n\n\nIRS Publication 4681 likewise treats Form 1099-C as reporting by an applicable entity of an identifiable event and separately discusses exceptions and exclusions. The current IRS Form 982 page says Form 982 is used, under specified circumstances in Internal Revenue Code §108, to determine discharged indebtedness excludable from gross income. Therefore D001 should keep three questions distinct: **(a) whether a creditor or other filer has a Form 1099-C reporting obligation; (b) what the settlement agreement and governing law did to the debt; and (c) what amount, if any, the taxpayer must include in income after applying the tax rules for that tax year.** 12\n\n\n**Current-tax-year caution:** IRS Topic 431, last reviewed or updated September 24, 2026, shows why generic descriptions of tax exclusions can become stale. For example, its current discussion contains date-limited rules for particular student-loan discharges and qualified-principal-residence indebtedness. D001 therefore should not promise a tax exclusion from the fact of settlement, insolvency in an everyday sense, receipt/nonreceipt of a 1099-C, or an older article describing a temporary exclusion. 13\n\n## Corrected net-results framework and worked examples\n\nA047 needs to distinguish three concepts that are often collapsed: **account-level nominal reduction**, the TSR’s particular **“amount saved” fee formula**, and the consumer’s broader **financial position after considering unresolved debt and costs**. The Telemarketing Sales Rule allows a covered debt-relief provider, after the rule’s advance-fee conditions have been satisfied, to calculate an individually earned fee either proportionally from enrolled debt or as a constant percentage of the rule-defined “amount saved.” Under the latter method, “amount saved” is the amount owed when that debt was enrolled minus the amount actually paid to satisfy that debt. That is a fee-calculation definition; it does not purport to measure household-wide net economic savings. 14\n\n### Replacement framework\n\nEvery result should state a **comparison date D**. D can be, for example, the date all enrolled accounts have been finally resolved, the date the consumer exits the program, or an earlier reporting date—provided the document identifies it. Comparing outcomes without a common date can conceal balance growth, unresolved accounts, later fees, or ongoing collection exposure.\n\nUse these definitions:\n\n`BASELINE_PAID(D)` = payments that would have been made through date D under the specifically identified comparison alternative.\n\n`BASELINE_REMAINING(D)` = remaining debt or payoff obligation at D under that comparison alternative.\n\n`SETTLEMENT_PAID(D)` = amounts actually paid to creditors or collectors through D under the settlement path.\n\n`UNRESOLVED_DEBT(D)` = balances still unresolved at D, using the best supportable balance figure and stating whether interest, collection charges, judgments, or other accruals are included.\n\n`PROVIDER_FEES(D)` = debt-relief-provider fees actually paid or earned through D.\n\n`OTHER_COSTS(D)` = account charges, legal fees, court costs, or other settlement-path costs through D.\n\n`TAX_COST(D)` = incremental tax attributable to cancellation of debt when it can actually be determined. If it cannot be determined, show it as **not estimated**, not as zero.\n\nThe principal comparison is:\n\n```\ntext\nCopy\nBaseline position at D\n= BASELINE_PAID(D) + BASELINE_REMAINING(D)\n\n```\n\n```\ntext\nCopy\nSettlement-path known-cost position at D\n= SETTLEMENT_PAID(D)\n+ UNRESOLVED_DEBT(D)\n+ PROVIDER_FEES(D)\n+ OTHER_COSTS(D)\n+ TAX_COST(D)\n\n```\n\n```\ntext\nCopy\nIllustrative net position difference at D\n= [BASELINE_PAID(D) + BASELINE_REMAINING(D)]\n- [SETTLEMENT_PAID(D)\n   + UNRESOLVED_DEBT(D)\n   + PROVIDER_FEES(D)\n   + OTHER_COSTS(D)\n   + TAX_COST(D)]\n\n```\n\nA **positive** result means the settlement path is lower by that amount on the stated inputs and date; a **negative** result means it is higher. It should be called a **comparison result** or **net-position difference**, not a guaranteed “savings” figure.\n\nWhere taxes have not been determined:\n\n```\ntext\nCopy\nKnown-cost position difference before tax\n= [BASELINE_PAID(D) + BASELINE_REMAINING(D)]\n- [SETTLEMENT_PAID(D)\n   + UNRESOLVED_DEBT(D)\n   + PROVIDER_FEES(D)\n   + OTHER_COSTS(D)]\n\nTax effect = not estimated\n\n```\n\nThat formulation avoids silently treating an unknown tax amount as `$0`. IRS guidance confirms both the general possibility of taxable canceled debt and the existence of exceptions/exclusions that require facts beyond the face amount of a settlement. 15\n\nFor the TSR’s distinct fee-calculation concept:\n\n```\ntext\nCopy\nTSR \"amount saved\" for an individually altered debt\n= amount owed on that debt when enrolled\n- amount actually paid to satisfy that debt\n\n```\n\nThis equation comes directly from 16 CFR 310.4(a)(5)(i)(C)(2) and should be labeled as a **TSR fee-calculation term**, not as the final household result. 14\n\n### Corrected two-account example\n\n**Inputs and assumptions**\n\nComparison date D = the day after the settlement payment on Account 1 has cleared, while Account 2 remains unresolved.\n\nOriginal combined enrolled balance = `$20,000`.\n\nFor this deliberately simplified illustration only, the comparison baseline at D is assumed to remain `$20,000`, with no baseline payments made by D. This is **not** an assertion that a real no-settlement balance would stay at `$20,000`; a real comparison must use documented balances, contractual accruals, payments, judgments, or another defined counterfactual.\n\nAmount already paid to resolve Account 1 = `$6,000`.\n\nAccount 2 remains unresolved at D = `$12,000`.\n\nProvider fees, account fees, legal/court expenses, and tax are excluded from the first calculation solely to isolate the debt-position arithmetic. Their exclusion does not mean they are zero.\n\nThe correct calculation is:\n\n```\ntext\nCopy\nIllustrative debt-position reduction before additional costs\n= $20,000 - ($6,000 paid + $12,000 unresolved)\n= $20,000 - $18,000\n= $2,000\n\n```\n\nThat `$2,000` is the illustrative reduction in the **combined two-account position at the specified date before additional costs**. It is not proper to say that the settled account, standing alone, proves `$2,000` of household savings. The unresolved `$12,000` account must remain visible in the calculation.\n\nWith the full framework, the same example is:\n\n```\ntext\nCopy\nBaseline position at D\n= $0 baseline payments + $20,000 baseline remaining\n= $20,000\n\n```\n\n```\ntext\nCopy\nSettlement-path position before additional costs\n= $6,000 settlement payments + $12,000 unresolved debt\n= $18,000\n\n```\n\n```\ntext\nCopy\nPosition difference before additional costs\n= $20,000 - $18,000\n= $2,000\n\n```\n\nAnd the incomplete-cost status must be stated explicitly:\n\n```\ntext\nCopy\nProvider fees = not included in this illustration\nOther account/legal/court costs = not included in this illustration\nTax cost = not estimated\nFinal household net result = not established by this example\n\n```\n\nThis is also why a provider’s lawful TSR fee calculation and a household-level comparison must not be conflated. Under the TSR, an individually settled debt’s “amount saved” can be used as one permitted fee base after the rule’s prerequisite conditions are met; meanwhile, another enrolled debt can remain unresolved, continue accruing, enter collections or litigation, or otherwise affect the consumer’s overall result. 14\n\n### No-guarantee limitation for all examples\n\n**Replacement limitation language:**\n\n\nThese examples are arithmetic frameworks, not forecasts or promises. A real outcome depends on actual creditor agreements, the amount and status of every unresolved account, interest and fee accruals, collection or litigation developments, provider and account charges, tax facts, and the comparison alternative chosen. A settlement on one account does not establish that all enrolled debts will settle, that another creditor will offer the same terms, that unresolved balances will stop growing, or that the household will realize a positive net result.\n\n\nThat limitation is consistent with the need to keep unresolved debt and tax treatment separate from the TSR’s narrower account-level fee formula. 14\n\n## Updated source register\n\nAll sources marked **Opened-direct** below were reopened to the underlying authoritative page during this correction run; none of those labels means “search snippet only.” Search results were used only where noted to establish an IRS page’s displayed “last reviewed or updated” date, while the substantive passage itself was opened directly.\n\n| Source ID | Title / issuer | Direct URL | Exact locator supporting this supplement | Version / publication / effective status | Jurisdiction and scope | Access status / limits |\n| --- | --- | --- | --- | --- | --- | --- |\n| **D001-S901** | **12 CFR §1006.38, Disputes and requests for original-creditor information** — CFPB regulation, eCFR/OFR | [https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.38](https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.38) | §1006.38(a)(1)-(2), (c)(1)-(2), (d)(1)-(2); especially duplicative-dispute definition and collection-stop provisions. 1 | eCFR Title 12 displayed up to date **10/21/2026**; section sourced at 85 FR 76887 (11/30/2020), amended at 86 FR 5856 (1/19/2021). Regulation F amendments effective **11/30/2021**. 1 | Federal; Regulation F/FDCPA debt collectors. | **Opened-direct; exact passage read.** eCFR is authoritative but unofficial electronic codification; scope must not be generalized to every creditor. |\n| **D001-S902** | **12 CFR §1006.34, Notice for validation of debts** — CFPB regulation, eCFR/OFR | [https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34](https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34) | §1006.34(b)(5), (c)(3)(i)-(iii): validation-period definition and notice of dispute/original-creditor rights. 2 | eCFR Title 12 up to date **10/21/2026**; Regulation F effective status corroborated by final rule effective 11/30/2021. 1 | Federal; validation notice and period for covered debt collectors. | **Opened-direct; exact passage read.** Supports the consumer validation period and required notice; it should not be cited as if it alone were the operative §1006.38 collection-stop command. |\n| **D001-S903** | **12 CFR §1006.26, Collection of time-barred debts** — CFPB regulation, eCFR/OFR | [https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26](https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26) | §1006.26(a)(1)-(2), (b), including bankruptcy proof-of-claim exception. 3 | Added at 86 FR 5854 (1/19/2021); final Regulation F rule effective **11/30/2021**. 4 | Federal; covered FDCPA debt collectors; time-barred-debt legal action/threat rule. | **Opened-direct; exact passage read.** Does not resolve bankruptcy claim allowance or state limitations law. |\n| **D001-S904** | **Debt Collection Practices (Regulation F), 86 FR 5766** — Consumer Financial Protection Bureau | [https://www.federalregister.gov/documents/2021/01/19/2020-28422/debt-collection-practices-regulation-f](https://www.federalregister.gov/documents/2021/01/19/2020-28422/debt-collection-practices-regulation-f) | Agency/action/summary and Dates, lines 103–115; coverage lines 121–136; codified §1006.26 text at FR pp. 5854 et seq. 4 | Published **1/19/2021**; **effective 11/30/2021**. | Federal; final rule implementing FDCPA provisions for covered debt collectors. | **Opened-direct; supporting passages read.** Used chiefly for effective date and coverage context. |\n| **D001-S905** | **45 CFR §1611.5, Authorized exceptions to the annual income ceiling** — Legal Services Corporation, eCFR/OFR | [https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.5](https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.5) | §1611.5(a)(1)-(4), (b): low-income-benefit maintenance, medical/nursing-home route, ≤200% benefit/disability routes, affordability factors, documentation. 6 | eCFR Title 45 displayed up to date **10/21/2026**; Title 45 last amended 10/06/2026. 6 | Federal LSC grantee financial-eligibility rules for LSC-supported legal assistance. | **Opened-direct; exact passage read.** Does not guarantee that a financially eligible person will receive service. |\n| **D001-S906** | **45 CFR §1611.3, Financial eligibility policies** — Legal Services Corporation, eCFR/OFR | [https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.3](https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.3) | §1611.3(c)(1)-(2), (d)(1)-(2), (e): 125% ceiling, authorized exceptions, asset rules/waiver, domestic-violence treatment. 5 | Current codified text; eCFR Title 45 up to date **10/21/2026**. 6 | Federal LSC-funded legal-aid financial eligibility. | **Opened-direct; exact passage read.** Recipient policy matters within federal rule boundaries. |\n| **D001-S907** | **45 CFR §1611.4, Financial eligibility for legal assistance** — Legal Services Corporation, eCFR/OFR | [https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.4](https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.4) | §1611.4(a)-(b): LSC-fund requirement, non-LSC-funded assistance distinction, income/asset pathways. 16 | Current codified text as of this check. | Federal; LSC-funded versus wholly non-LSC-funded services. | **Opened-direct; exact passage read.** Does not establish availability of a particular provider or case type. |\n| **D001-S908** | **45 CFR §1611.1, Purpose** — Legal Services Corporation, eCFR/OFR | [https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.1](https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.1) | §1611.1, expressly stating no entitlement to service. 7 | Current codified text as of this check. | Federal LSC program. | **Opened-direct; exact passage read.** |\n| **D001-S909** | **Appendix A to 45 CFR Part 1611 — Legal Services Corporation 2026 Income Guidelines** | [https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/appendix-Appendix%20A%20to%20Part%201611](https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/appendix-Appendix%20A%20to%20Part%201611) | 2026 **125%** table and **200% reference chart**; publication note 91 FR 3066, Jan. 26, 2026. 8 | **2026 guidelines**, published **1/26/2026**. | Federal LSC financial-eligibility reference figures; different dollar figures for contiguous states/DC, Alaska, Hawaii. | **Opened-direct; exact tables read.** No LSC program-count claim taken from this source. |\n| **D001-S910** | **About Form 1099-C, Cancellation of Debt** — Internal Revenue Service | [https://www.irs.gov/forms-pubs/about-form-1099-c](https://www.irs.gov/forms-pubs/about-form-1099-c) | Main filing statement: “File Form 1099-C…”; conditions listed immediately below: applicable financial entity and identifiable event. 17 | Page last reviewed/updated **3/30/2026**. 18 | Federal tax information reporting; Form 1099-C. | **Opened-direct; substantive passage read.** Search result used only to capture IRS’s page-update date. Administrative guidance, not itself the controlling statute/regulation. |\n| **D001-S911** | **Instructions for Forms 1099-A and 1099-C (Rev. April 2025)** — Internal Revenue Service | [https://www.irs.gov/pub/irs-pdf/i1099ac.pdf](https://www.irs.gov/pub/irs-pdf/i1099ac.pdf) | Printed p. 3, “Specific Instructions for Form 1099-C” / “Who Must File”; parsed PDF pp. 2–3 lines 227–298; “When Is a Debt Canceled?” and identifiable-event Code F, parsed p. 3 lines 392–437. 10 | **Rev. 4-2025**, current instructions linked by IRS About Form page on access date. | Federal Form 1099-C reporting rules/instructions. | **Opened-direct PDF; text parsed and supporting printed page visually inspected.** Does not by itself determine a taxpayer’s final COD-income liability. |\n| **D001-S912** | **Topic no. 431, Canceled debt — Is it taxable or not?** — Internal Revenue Service | [https://www.irs.gov/taxtopics/tc431](https://www.irs.gov/taxtopics/tc431) | General COD rule, Form 1099-C caveat, continued-collection warning, taxpayer reporting responsibility, secured/recourse/nonrecourse discussion, exceptions/exclusions. 11 | Page last reviewed/updated **9/24/2026**. 13 | Federal income-tax guidance for canceled debt. | **Opened-direct; supporting passage read.** Current administrative guidance; facts and tax year matter. |\n| **D001-S913** | **Publication 4681 (2025), Canceled Debts, Foreclosures, Repossessions, and Abandonments** — Internal Revenue Service | [https://www.irs.gov/publications/p4681](https://www.irs.gov/publications/p4681) | Chapter 1 general rules and Form 1099-C discussion; identifiable-event codes; bankruptcy and insolvency exclusions. 12 | **2025 edition**. | Federal individual income-tax guidance. | **Opened-direct HTML and PDF; supporting PDF material inspected.** Tax-year publication; should not override later law or later current IRS guidance. |\n| **D001-S914** | **About Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness** — Internal Revenue Service | [https://www.irs.gov/forms-pubs/about-form-982](https://www.irs.gov/forms-pubs/about-form-982) | Main description: Form 982 used under specified §108 circumstances to determine discharged indebtedness excludable from gross income. 19 | Page last reviewed/updated **8/27/2026**. 20 | Federal income tax; COD exclusions/tax attributes. | **Opened-direct; supporting passage read.** Does not establish that any particular consumer qualifies. |\n| **D001-S915** | **16 CFR §310.4, Abusive telemarketing acts or practices** — Federal Trade Commission Telemarketing Sales Rule, eCFR/OFR | [https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4](https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4) | §310.4(a)(5)(i)(A)-(C): advance-fee prerequisites and proportional / amount-saved calculation; §310.4(a)(5)(ii): dedicated-account conditions. 14 | eCFR Title 16 displayed up to date **10/21/2026**; Title 16 last amended 10/19/2026. 14 | Federal TSR; only when the service/transaction is within TSR scope. | **Opened-direct; exact passage read.** The rule’s “amount saved” definition is a fee-calculation term, not a complete consumer-net-results formula. |\n\n### Footnote reconciliation\n\nFor integration, any prior D001 footnote-only reference to the same material should be converted to these explicit IDs:\n\n| Earlier material description | Explicit D001 source ID now assigned |\n| --- | --- |\n| IRS “About Form 1099-C” | **D001-S910** |\n| IRS Instructions for Forms 1099-A and 1099-C | **D001-S911** |\n| IRS Topic 431, canceled debt | **D001-S912** |\n| IRS Publication 4681 | **D001-S913** |\n| IRS Form 982 overview | **D001-S914** |\n| TSR fee timing / proportional or savings-based calculation | **D001-S915** |\n\nThis resolves the material IRS and TSR sources actually identified in this correction. It does **not** purport to assign IDs to unidentified footnotes from the original D001 text that were unavailable in this run.\n\n## Updated material claim and coverage registers\n\n### Material claim register\n\n| Claim ID | Area | Precise corrected/additional claim | Source IDs and pinpoints | Conditions / exceptions / evidence limit | Jurisdiction / date |\n| --- | --- | --- | --- | --- | --- |\n| **D001-C009 — REVISED** | A041 / A042 | A timely written original-creditor request invokes the §1006.38(c) collection stop; a timely written dispute invokes §1006.38(d)’s collection stop pending the specified verification/judgment response, subject to the duplicative-dispute route. §1006.34 supplies the validation-period/notice framework. §1006.26(b) bars a covered collector from bringing or threatening legal action on time-barred debt but expressly excepts bankruptcy proofs of claim. | **S901:** §1006.38(a),(c),(d) 1; **S902:** §1006.34(b)(5),(c)(3) 2; **S903:** §1006.26(b) 3; **S904:** coverage/effective date 4 | Applies within Regulation F/FDCPA coverage. No general 30-day collector-response deadline is stated in these provisions. No automatic debt erasure follows from nonresponse. Bankruptcy proof-of-claim exception is limited to §1006.26(b)’s prohibition. | Federal; current check 10/22/2026; rule effective 11/30/2021. |\n| **D001-C026 — REVISED** | A047 | IRS About Form 1099-C frames filing for $600+ canceled debt when filer is an applicable financial entity and an identifiable event occurred. Detailed instructions identify an agreement to cancel debt for less than full consideration as an identifiable event. Form reporting, actual legal discharge, and final taxability are separate questions. | **S910:** main filing statement 17; **S911:** Who Must File and identifiable events/Code F 10; **S912:** taxability/continued collection caveat 15; **S913-S914:** exclusions/Form 982 21 | $600 threshold is an information-reporting threshold in the cited IRS material, not a minimum amount required for a valid settlement or a rule that all $600 cancellations are taxable. Tax outcome depends on applicable tax law and facts. | U.S. federal tax; sources current/2025-2026 as identified. |\n| **D001-C037 — REVISED** | A042 | LSC recipient ordinary income ceilings may not exceed 125% FPG, but §1611.5 authorizes above-ceiling exceptions. Two routes—maintaining low-income governmental benefits and documented medical/nursing-home commitments—have no express 200% ceiling in §1611.5(a)(1)-(2); two other routes expressly permit consideration up to 200% FPG. Asset ceiling/waiver rules also apply, and financial eligibility creates no entitlement. | **S905:** §1611.5(a)-(b) 6; **S906:** §1611.3(c)-(e) 5; **S907:** §1611.4 16; **S908:** §1611.1 7; **S909:** 2026 125%/200% charts 8 | Recipient policy, assets, waiver, case/service availability, funding, and other governing rules matter. No national program-count assertion made. | Federal LSC program; checked 10/22/2026. |\n| **D001-C901 — NEW** | A041 / A042 | Regulation F’s 30-day validation period is a period for invoking specified consumer validation rights; D001 should not describe §1006.38 as imposing a general 30-day deadline on the collector to answer, nor say nonresponse automatically cancels the debt. | **S901**, §1006.38(c)-(d) 1; **S902**, §1006.34(b)(5) 2 | Textual limit of cited federal provisions; other laws or court orders can impose separate deadlines/remedies. | Federal; 10/22/2026 check. |\n| **D001-C902 — NEW** | A041 | The §1006.26(b) bankruptcy proof-of-claim exception means the Regulation F prohibition on bringing/threatening legal action on time-barred debt does not apply to such proofs of claim; it does not itself resolve bankruptcy claim allowance. | **S903**, §1006.26(b) 3 | No separate Bankruptcy Code merits conclusion made in this supplement. | Federal. |\n| **D001-C903 — NEW** | A042 | LSC income eligibility above the ordinary ceiling must be evaluated using the actual §1611.5 category, not a generic “up to 200%” statement, because §1611.5(a)(1)-(2) and (a)(3)-(4) are structured differently. | **S905**, §1611.5(a)(1)-(4) 6 | The 200% ceiling applies expressly to paragraphs (a)(3) and (a)(4), not by the text of §1611.5 to (a)(1) or (a)(2). Asset requirements remain. | Federal LSC. |\n| **D001-C904 — NEW** | A042 | A recipient’s asset policy may exclude principal residence, transportation vehicles, income-producing assets, and attachment-exempt assets, and may provide unusual-circumstance waivers; domestic-violence applicants receive the special asset/income treatment specified by §1611.3(e). | **S906**, §1611.3(d)-(e) 5 | Recipient policy and facts control within the regulation. | Federal LSC. |\n| **D001-C905 — NEW** | A047 | Receipt or filing of Form 1099-C should not be treated as conclusive proof that a debt is legally extinguished or that the reported amount is necessarily taxable; IRS Topic 431 specifically contemplates continued collection after a 1099-C and directs taxpayers to determine the correct taxable amount. | **S912**, Topic 431 15; **S911**, information-return instructions 10 | This is not a statement that a 1099-C is irrelevant; it is an important information return whose legal/tax implications require the governing facts and rules. | Federal tax guidance, updated 9/24/2026. |\n| **D001-C906 — NEW** | A047 | Under the TSR savings-based fee method, “amount saved” for an individually altered debt equals its enrolled amount minus the amount actually paid to satisfy it. That defined fee base is not a complete household net-result measure. | **S915**, §310.4(a)(5)(i)(C)(2) 14 | Applies only where TSR debt-relief provisions govern and prerequisite fee conditions are met. State law may impose separate restrictions. | Federal TSR; checked 10/22/2026. |\n| **D001-C907 — NEW** | A047 | A settlement-result presentation should show remaining unresolved debt at a defined comparison date and should not infer household savings solely from the settled account. In the specified two-account illustration: `$20,000 - ($6,000 paid + $12,000 unresolved) = $2,000` before additional costs. | Analytical framework grounded in **S915** for distinction from TSR fee terminology 14 and **S912-S914** for tax-cost uncertainty 15 | The `$20,000` comparison baseline is a stated simplifying assumption, not an empirically predicted no-settlement balance. Fees, other costs, and tax remain additional variables. | Methodological claim for D001; 10/22/2026. |\n\n### Coverage table\n\n| Assigned area / correction subtopic | Status after supplement | Finding / claim references | Remaining evidence need / next action |\n| --- | --- | --- | --- |\n| **A041 — validation period versus collection stop** | **Answered** | C009, C901; S901-S902 | None for federal Regulation F correction. State validation/dispute rights remain separate work. |\n| **A041 — duplicative disputes** | **Answered** | C009; S901 §1006.38(a)(1), (d)(2)(ii) | Do not simplify to “collector can ignore repeat disputes”; the prescribed determination and response matter. |\n| **A041 — failure to dispute / debt validity** | **Answered** | C009; S901 §1006.38(d)(1) | Publication should retain that failure to dispute is not a legal admission. |\n| **A041 — time-barred debt legal-action rule** | **Answered, federally scoped** | C009, C902; S903 | The applicable limitations period itself is governed by other law and was not re-investigated state by state here. |\n| **A041 — bankruptcy proof-of-claim exception** | **Answered as to §1006.26(b)** | C009, C902 | Bankruptcy claim allowance/objection rules intentionally not decided in this targeted supplement. |\n| **A042 — LSC ordinary income ceiling** | **Answered** | C037; S906, S909 | Annual dollar thresholds must be refreshed when publication year changes. |\n| **A042 — maintain-low-income-benefit exception** | **Answered** | C037, C903; S905 §1611.5(a)(1) | No express 200% cap appears in this paragraph; recipient policy and asset rule still apply. |\n| **A042 — medical/nursing-home-expense exception** | **Answered** | C037, C903; S905 §1611.5(a)(2) | Requires Executive Director/designee determination based on documentation and the specified “otherwise eligible” test. |\n| **A042 — up-to-200% benefits/disability path** | **Answered** | C037, C903; S905 §1611.5(a)(3) | Must not be generalized to every above-125% applicant. |\n| **A042 — up-to-200% affordability-factor path** | **Answered** | C037, C903; S905 §1611.5(a)(4), (b) | Recipient must apply its policy and document the basis when assistance is provided under the exception. |\n| **A042 — asset ceilings / waiver / domestic violence** | **Answered** | C037, C904; S906 | Individual recipient policies may differ within federal bounds. |\n| **A042 — no entitlement to legal aid** | **Answered** | C037; S908 | Eligibility does not guarantee representation or a particular scope of service. |\n| **A042 — current LSC program count** | **Excluded from this supplement** | Disposition above | No number asserted. Verify separately only if a later publication needs it and define what is being counted. |\n| **A047 — Form 1099-C filing conditions** | **Answered** | C026; S910-S911 | Tax-year-specific form/instruction revisions should be refreshed for later years. |\n| **A047 — negotiated settlement as identifiable event** | **Answered** | C026; S911 Code F | Actual settlement/release terms still require the creditor agreement; Form 1099-C does not replace it. |\n| **A047 — 1099-C versus taxable income** | **Answered with fact-specific limit** | C026, C905; S912-S914 | Individual taxability depends on current law and facts; no universal exclusion claimed. |\n| **A047 — TSR “amount saved” fee base** | **Answered** | C906; S915 | State fee rules and non-TSR models are outside this correction and must not be inferred from the federal rule. |\n| **A047 — net-results formula** | **Answered / replacement supplied** | C907; corrected framework above | A production calculator should require comparison date, unresolved balances, and explicit unknown-tax handling. |\n| **A047 — two-account example** | **Answered / corrected** | C907 | Example is illustrative only and cannot establish realized household savings without remaining costs/facts. |\n| **Source-access labels** | **Answered for sources in this supplement** | S901-S915 | Any original D001 row not actually reopened here should remain **Discovery/partial** unless independently reopened. |\n| **California-specific scope** | **Preserved; not re-investigated** | Integration instruction | Retain original California-specific findings only as California findings. No nationwide inference. State-specific work is separately assigned. |\n| **Texas statutory-alternative issue** | **Unresolved / preserved hold** | Integration instruction | Keep the original Texas alternative issue marked unresolved/partial for the separately assigned Texas investigation. Do not fill the gap from this federal supplement. |\n| **Nationwide state survey** | **Excluded** | Scope limitation | No state survey is claimed or implied. |\n\n## Integration opportunities, publication holds, and researcher self-check\n\n### Meaningful comparison and tool/document opportunities\n\nThe corrected research supports three concrete reusable assets without requiring the rest of D001 to be rewritten.\n\n**A “What a debt dispute actually does” explainer.** The article should visually separate the §1006.34 validation period from §1006.38’s operative response rules: timely written dispute; timely original-creditor request; duplicative-dispute treatment; failure to dispute not an admission; and the absence of a general “collector must answer in 30 days or the debt vanishes” rule. Its applicability box should say “Regulation F / covered FDCPA debt collectors,” not simply “all creditors.” 2\n\n**A legal-aid eligibility screener that asks rather than rejects.** Instead of stopping at “income above 125% FPG,” a tool could ask whether the person is maintaining low-income benefits, has income primarily committed to qualifying medical/nursing-home expenses, is seeking qualifying governmental benefits, has disability-benefit issues, or has the listed affordability factors—and then direct the person to the local recipient for an actual eligibility/service determination. It should also flag that assets and recipient policy matter and that eligibility is not an entitlement to service. 6\n\n**A settlement-results calculator/data schema.** The required fields should include a comparison date; baseline-path paid and remaining amounts; actual settlement payments; unresolved balances; provider fees; account/legal/court costs; and tax as either a supported number or **“not estimated.”** A separate field can calculate the TSR-defined account-level “amount saved” when that fee method actually applies, without relabeling it as household net savings. 14\n\n### Publication holds\n\nThe following formulations should remain on hold:\n\n| Hold | Reason |\n| --- | --- |\n| “The collector has 30 days to respond to your dispute.” | The 30 days in §1006.34 is the consumer validation period; §1006.38 states collection remains stopped until the specified response and does not state this general 30-day response deadline. 2 |\n| “If they don’t validate in 30 days, the debt is erased.” | Not stated by the cited Regulation F provisions. 1 |\n| “Collectors cannot do anything with time-barred debt.” | Overbroad. §1006.26(b) addresses bringing or threatening legal action and expressly excludes bankruptcy proofs of claim; other conduct and other law require separate analysis. 3 |\n| “Legal aid is only for people under 125% of poverty.” | Incorrectly omits authorized §1611.5 exceptions and assets/waiver structure. 6 |\n| “Legal aid goes up to 200% of poverty.” | Also overbroad: some §1611.5 routes expressly use 200%; paragraphs (a)(1)-(2) are structured differently, and none of this creates entitlement to service. 6 |\n| Any current national LSC program-count number copied from the prior report | Not verified in this supplement and unnecessary to the corrected eligibility rule. |\n| “A 1099-C means the debt definitely disappeared.” | IRS guidance contemplates situations in which collection continues after a 1099-C and directs the taxpayer to verify the facts. 15 |\n| “A 1099-C means you owe tax on the entire box amount.” | Overbroad; taxability depends on the applicable COD rules, exceptions/exclusions, and facts. 15 |\n| “We saved the consumer X%” based only on one settled account | A remaining unresolved balance and all relevant costs must be included in a household-level comparison at a defined date. The TSR’s narrower “amount saved” term is a fee-calculation definition. 14 |\n| Any statement presenting the California research as nationwide | California findings remain California-specific; no state survey was performed here. |\n| Any definitive resolution of the previously identified Texas statutory alternative | The Texas issue remains a separate state-law research gap and publication hold. |\n\n### Open questions retained rather than guessed\n\nThe supplement does not determine a consumer’s applicable statute of limitations, because that can depend on the debt, governing law, procedural history, and state rules; §1006.26 defines “time-barred debt” by reference to the applicable limitations period rather than creating a single nationwide number. 3\n\nIt does not state that every debt-relief company is governed by the TSR in every transaction. The corrected fee discussion states the federal rule **where §310.4(a)(5) applies**, leaving business-model, communication-channel, attorney, state-law, and other scope questions to the appropriate source-specific analysis. 14\n\nIt does not determine any particular taxpayer’s insolvency exclusion or other Form 982 treatment. IRS materials require fact-specific application, and the current Topic 431 contains date-limited exceptions/exclusions that make stale generalized tax language particularly risky. 13\n\nIt also does not manufacture a current LSC program count, a Texas statutory conclusion, or a 50-state settlement-law conclusion merely to close a table cell.\n\n### Researcher self-check\n\n**Verified in this correction run:** the current text of 12 CFR **1006.34, 1006.38, and 1006.26**; Regulation F’s stated November 30, 2021 effective date and FDCPA-debt-collector scope; the duplicative-dispute definition and response mechanism; the original-creditor and dispute collection stops; the time-barred-debt litigation prohibition and express bankruptcy-proof-of-claim exception; the current text of 45 CFR **1611.1, 1611.3, 1611.4, and 1611.5**; the 2026 LSC Appendix A 125% and 200% tables; the IRS About Form 1099-C page; current IRS 1099-A/1099-C instructions and negotiated-settlement identifiable-event language; current IRS Topic 431; Publication 4681 and Form 982 materials; and the current TSR fee provisions at 16 CFR 310.4(a)(5). Supporting passages were opened directly; relevant IRS PDF pages were also visually inspected. 1\n\n**Corrected analytically:** the main net-results framework now has explicit operators; a comparison date is mandatory; unresolved debt is a separate input; unknown tax is not silently entered as zero; and the required two-account example now reads:\n\n```\ntext\nCopy\n$20,000 - ($6,000 paid + $12,000 unresolved) = $2,000\n\n```\n\nwith the result identified only as an **illustrative reduction before additional costs**, not proof of household savings.\n\n**Not independently re-verified in this targeted supplement:** every source and claim in the original D001 report; every original footnote whose title was not available here; any state-by-state settlement-company statute or exemption; the substantive California findings from the original report; the unresolved Texas statutory-alternative issue; any current national LSC program count; any particular creditor’s settlement policy; or any individual consumer’s tax, litigation, limitations, bankruptcy, or financial outcome. Those omissions are deliberate scope controls rather than inferred answers.\n\n**Source-access correction:** for **D001-S901 through D001-S915**, the access status above supersedes ambiguous labels such as “opened/search-read” or “opened via search result.” Where a substantive source was actually opened, it is labeled **Opened-direct**. Search-result metadata is expressly identified only where used for an IRS page’s last-reviewed/updated date. Any older original-D001 source that was not reopened during this correction should remain **Discovery/partial** until its supporting passage is actually opened and checked.\n\n**Integration status:** all five requested correction items are now dispositioned. C009, C026, and C037 have full replacement wording; new explicit source and claim rows have been supplied without renumbering those existing claim IDs; the net-results framework and numerical example have readable plain-text equations; ambiguous access labels have been replaced for the sources used here; and the California and Texas boundaries remain publication holds rather than being converted into an unsupported state survey.\n\n","tables":[{"headers":["Correction item","Disposition","What changes in D001","Publication consequence"],"index":0,"links":[],"row_links":[[],[],[],[],[],[]],"rows":[["Correction item","Disposition","What changes in D001","Publication consequence"],["C009 — Regulation F dispute/original-creditor/time-barred debt rules","Corrected and verified","Replace C009 with text below. Treat 12 CFR 1006.38(c), (d) as the operative collection-stop provisions for timely written original-creditor requests and disputes. Treat §1006.34 as the validation-notice/validation-period provision. Add §1006.26(b) and its express bankruptcy proof-of-claim exception.","Hold any wording that says a collector has a general “30-day response deadline,” that nonresponse automatically erases the debt, or that the time-barred-debt rule applies universally to original creditors."],["C037 — LSC legal-aid financial eligibility","Corrected and verified","Replace vague “125% ceiling with exceptions” wording with the actual §1611.5 pathways, including the two categories not expressly capped at 200%, the two up-to-200% categories, asset ceilings/waivers, domestic-violence treatment, documentation, and no-entitlement rule.","Remove any implication that 125% FPG is an absolute national cutoff. Do not publish a current LSC program-count number from this supplement."],["C026 — Form 1099-C","Corrected and verified","Add IRS About Form 1099-C as an explicit source; distinguish applicable-financial-entity status, identifiable event, information reporting, actual discharge, and taxability. Explicitly map the IRS instructions, Topic 431, Publication 4681, and Form 982 materials to source IDs.","Hold wording equating issuance of Form 1099-C with automatic debt extinguishment or automatic taxable income in every case."],["Net-results equation and examples","Corrected","Replace the malformed equation with the plain-text framework below. Every settlement-path comparison must name a comparison date and separately show payments, unresolved debt, fees/charges, and taxes when known.","Do not label an account-specific settlement reduction as household “savings” without accounting for unresolved balances and additional costs."],["Source-access labels; California/Texas scope","Corrected with preserved gaps","Sources actually reopened below are labeled Opened-direct; supporting passage read or Opened-direct PDF; supporting page inspected. An older D001 source not reopened should remain discovery/partial rather than being upgraded by implication. California material remains California-specific; the Texas statutory-alternative question remains a separate state-law gap.","No 50-state or nationwide-state-law completeness claim is supported by this supplement."]]},{"headers":["Source ID","Title / issuer","Direct URL","Exact locator supporting this supplement","Version / publication / effective status","Jurisdiction and scope","Access status / limits"],"index":1,"links":[{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.38","text":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.38"},{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34","text":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34"},{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26","text":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26"},{"href":"https://www.federalregister.gov/documents/2021/01/19/2020-28422/debt-collection-practices-regulation-f","text":"https://www.federalregister.gov/documents/2021/01/19/2020-28422/debt-collection-practices-regulation-f"},{"href":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.5","text":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.5"},{"href":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.3","text":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.3"},{"href":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.4","text":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.4"},{"href":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.1","text":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.1"},{"href":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/appendix-Appendix%20A%20to%20Part%201611","text":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/appendix-Appendix%20A%20to%20Part%201611"},{"href":"https://www.irs.gov/forms-pubs/about-form-1099-c","text":"https://www.irs.gov/forms-pubs/about-form-1099-c"},{"href":"https://www.irs.gov/pub/irs-pdf/i1099ac.pdf","text":"https://www.irs.gov/pub/irs-pdf/i1099ac.pdf"},{"href":"https://www.irs.gov/taxtopics/tc431","text":"https://www.irs.gov/taxtopics/tc431"},{"href":"https://www.irs.gov/publications/p4681","text":"https://www.irs.gov/publications/p4681"},{"href":"https://www.irs.gov/forms-pubs/about-form-982","text":"https://www.irs.gov/forms-pubs/about-form-982"},{"href":"https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4","text":"https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4"}],"row_links":[[],[{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.38","text":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.38"}],[{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34","text":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34"}],[{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26","text":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26"}],[{"href":"https://www.federalregister.gov/documents/2021/01/19/2020-28422/debt-collection-practices-regulation-f","text":"https://www.federalregister.gov/documents/2021/01/19/2020-28422/debt-collection-practices-regulation-f"}],[{"href":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.5","text":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.5"}],[{"href":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.3","text":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.3"}],[{"href":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.4","text":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.4"}],[{"href":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.1","text":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.1"}],[{"href":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/appendix-Appendix%20A%20to%20Part%201611","text":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/appendix-Appendix%20A%20to%20Part%201611"}],[{"href":"https://www.irs.gov/forms-pubs/about-form-1099-c","text":"https://www.irs.gov/forms-pubs/about-form-1099-c"}],[{"href":"https://www.irs.gov/pub/irs-pdf/i1099ac.pdf","text":"https://www.irs.gov/pub/irs-pdf/i1099ac.pdf"}],[{"href":"https://www.irs.gov/taxtopics/tc431","text":"https://www.irs.gov/taxtopics/tc431"}],[{"href":"https://www.irs.gov/publications/p4681","text":"https://www.irs.gov/publications/p4681"}],[{"href":"https://www.irs.gov/forms-pubs/about-form-982","text":"https://www.irs.gov/forms-pubs/about-form-982"}],[{"href":"https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4","text":"https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4"}]],"rows":[["Source ID","Title / issuer","Direct URL","Exact locator supporting this supplement","Version / publication / effective status","Jurisdiction and scope","Access status / limits"],["D001-S901","12 CFR §1006.38, Disputes and requests for original-creditor information — CFPB regulation, eCFR/OFR","https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.38","§1006.38(a)(1)-(2), (c)(1)-(2), (d)(1)-(2); especially duplicative-dispute definition and collection-stop provisions. \n1","eCFR Title 12 displayed up to date 10/21/2026; section sourced at 85 FR 76887 (11/30/2020), amended at 86 FR 5856 (1/19/2021). Regulation F amendments effective 11/30/2021. \n1","Federal; Regulation F/FDCPA debt collectors.","Opened-direct; exact passage read. eCFR is authoritative but unofficial electronic codification; scope must not be generalized to every creditor."],["D001-S902","12 CFR §1006.34, Notice for validation of debts — CFPB regulation, eCFR/OFR","https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34","§1006.34(b)(5), (c)(3)(i)-(iii): validation-period definition and notice of dispute/original-creditor rights. \n2","eCFR Title 12 up to date 10/21/2026; Regulation F effective status corroborated by final rule effective 11/30/2021. \n1","Federal; validation notice and period for covered debt collectors.","Opened-direct; exact passage read. Supports the consumer validation period and required notice; it should not be cited as if it alone were the operative §1006.38 collection-stop command."],["D001-S903","12 CFR §1006.26, Collection of time-barred debts — CFPB regulation, eCFR/OFR","https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26","§1006.26(a)(1)-(2), (b), including bankruptcy proof-of-claim exception. \n3","Added at 86 FR 5854 (1/19/2021); final Regulation F rule effective 11/30/2021. \n4","Federal; covered FDCPA debt collectors; time-barred-debt legal action/threat rule.","Opened-direct; exact passage read. Does not resolve bankruptcy claim allowance or state limitations law."],["D001-S904","Debt Collection Practices (Regulation F), 86 FR 5766 — Consumer Financial Protection Bureau","https://www.federalregister.gov/documents/2021/01/19/2020-28422/debt-collection-practices-regulation-f","Agency/action/summary and Dates, lines 103–115; coverage lines 121–136; codified §1006.26 text at FR pp. 5854 et seq. \n4","Published 1/19/2021; effective 11/30/2021.","Federal; final rule implementing FDCPA provisions for covered debt collectors.","Opened-direct; supporting passages read. Used chiefly for effective date and coverage context."],["D001-S905","45 CFR §1611.5, Authorized exceptions to the annual income ceiling — Legal Services Corporation, eCFR/OFR","https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.5","§1611.5(a)(1)-(4), (b): low-income-benefit maintenance, medical/nursing-home route, ≤200% benefit/disability routes, affordability factors, documentation. \n6","eCFR Title 45 displayed up to date 10/21/2026; Title 45 last amended 10/06/2026. \n6","Federal LSC grantee financial-eligibility rules for LSC-supported legal assistance.","Opened-direct; exact passage read. Does not guarantee that a financially eligible person will receive service."],["D001-S906","45 CFR §1611.3, Financial eligibility policies — Legal Services Corporation, eCFR/OFR","https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.3","§1611.3(c)(1)-(2), (d)(1)-(2), (e): 125% ceiling, authorized exceptions, asset rules/waiver, domestic-violence treatment. \n5","Current codified text; eCFR Title 45 up to date 10/21/2026. \n6","Federal LSC-funded legal-aid financial eligibility.","Opened-direct; exact passage read. Recipient policy matters within federal rule boundaries."],["D001-S907","45 CFR §1611.4, Financial eligibility for legal assistance — Legal Services Corporation, eCFR/OFR","https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.4","§1611.4(a)-(b): LSC-fund requirement, non-LSC-funded assistance distinction, income/asset pathways. \n16","Current codified text as of this check.","Federal; LSC-funded versus wholly non-LSC-funded services.","Opened-direct; exact passage read. Does not establish availability of a particular provider or case type."],["D001-S908","45 CFR §1611.1, Purpose — Legal Services Corporation, eCFR/OFR","https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.1","§1611.1, expressly stating no entitlement to service. \n7","Current codified text as of this check.","Federal LSC program.","Opened-direct; exact passage read."],["D001-S909","Appendix A to 45 CFR Part 1611 — Legal Services Corporation 2026 Income Guidelines","https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/appendix-Appendix%20A%20to%20Part%201611","2026 125% table and 200% reference chart; publication note 91 FR 3066, Jan. 26, 2026. \n8","2026 guidelines, published 1/26/2026.","Federal LSC financial-eligibility reference figures; different dollar figures for contiguous states/DC, Alaska, Hawaii.","Opened-direct; exact tables read. No LSC program-count claim taken from this source."],["D001-S910","About Form 1099-C, Cancellation of Debt — Internal Revenue Service","https://www.irs.gov/forms-pubs/about-form-1099-c","Main filing statement: “File Form 1099-C…”; conditions listed immediately below: applicable financial entity and identifiable event. \n17","Page last reviewed/updated 3/30/2026. \n18","Federal tax information reporting; Form 1099-C.","Opened-direct; substantive passage read. Search result used only to capture IRS’s page-update date. Administrative guidance, not itself the controlling statute/regulation."],["D001-S911","Instructions for Forms 1099-A and 1099-C (Rev. April 2025) — Internal Revenue Service","https://www.irs.gov/pub/irs-pdf/i1099ac.pdf","Printed p. 3, “Specific Instructions for Form 1099-C” / “Who Must File”; parsed PDF pp. 2–3 lines 227–298; “When Is a Debt Canceled?” and identifiable-event Code F, parsed p. 3 lines 392–437. \n10","Rev. 4-2025, current instructions linked by IRS About Form page on access date.","Federal Form 1099-C reporting rules/instructions.","Opened-direct PDF; text parsed and supporting printed page visually inspected. Does not by itself determine a taxpayer’s final COD-income liability."],["D001-S912","Topic no. 431, Canceled debt — Is it taxable or not? — Internal Revenue Service","https://www.irs.gov/taxtopics/tc431","General COD rule, Form 1099-C caveat, continued-collection warning, taxpayer reporting responsibility, secured/recourse/nonrecourse discussion, exceptions/exclusions. \n11","Page last reviewed/updated 9/24/2026. \n13","Federal income-tax guidance for canceled debt.","Opened-direct; supporting passage read. Current administrative guidance; facts and tax year matter."],["D001-S913","Publication 4681 (2025), Canceled Debts, Foreclosures, Repossessions, and Abandonments — Internal Revenue Service","https://www.irs.gov/publications/p4681","Chapter 1 general rules and Form 1099-C discussion; identifiable-event codes; bankruptcy and insolvency exclusions. \n12","2025 edition.","Federal individual income-tax guidance.","Opened-direct HTML and PDF; supporting PDF material inspected. Tax-year publication; should not override later law or later current IRS guidance."],["D001-S914","About Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness — Internal Revenue Service","https://www.irs.gov/forms-pubs/about-form-982","Main description: Form 982 used under specified §108 circumstances to determine discharged indebtedness excludable from gross income. \n19","Page last reviewed/updated 8/27/2026. \n20","Federal income tax; COD exclusions/tax attributes.","Opened-direct; supporting passage read. Does not establish that any particular consumer qualifies."],["D001-S915","16 CFR §310.4, Abusive telemarketing acts or practices — Federal Trade Commission Telemarketing Sales Rule, eCFR/OFR","https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4","§310.4(a)(5)(i)(A)-(C): advance-fee prerequisites and proportional / amount-saved calculation; §310.4(a)(5)(ii): dedicated-account conditions. \n14","eCFR Title 16 displayed up to date 10/21/2026; Title 16 last amended 10/19/2026. \n14","Federal TSR; only when the service/transaction is within TSR scope.","Opened-direct; exact passage read. The rule’s “amount saved” definition is a fee-calculation term, not a complete consumer-net-results formula."]]},{"headers":["Earlier material description","Explicit D001 source ID now assigned"],"index":2,"links":[],"row_links":[[],[],[],[],[],[],[]],"rows":[["Earlier material description","Explicit D001 source ID now assigned"],["IRS “About Form 1099-C”","D001-S910"],["IRS Instructions for Forms 1099-A and 1099-C","D001-S911"],["IRS Topic 431, canceled debt","D001-S912"],["IRS Publication 4681","D001-S913"],["IRS Form 982 overview","D001-S914"],["TSR fee timing / proportional or savings-based calculation","D001-S915"]]},{"headers":["Claim ID","Area","Precise corrected/additional claim","Source IDs and pinpoints","Conditions / exceptions / evidence limit","Jurisdiction / date"],"index":3,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Claim ID","Area","Precise corrected/additional claim","Source IDs and pinpoints","Conditions / exceptions / evidence limit","Jurisdiction / date"],["D001-C009 — REVISED","A041 / A042","A timely written original-creditor request invokes the §1006.38(c) collection stop; a timely written dispute invokes §1006.38(d)’s collection stop pending the specified verification/judgment response, subject to the duplicative-dispute route. §1006.34 supplies the validation-period/notice framework. §1006.26(b) bars a covered collector from bringing or threatening legal action on time-barred debt but expressly excepts bankruptcy proofs of claim.","S901: §1006.38(a),(c),(d) \n1\n; S902: §1006.34(b)(5),(c)(3) \n2\n; S903: §1006.26(b) \n3\n; S904: coverage/effective date \n4","Applies within Regulation F/FDCPA coverage. No general 30-day collector-response deadline is stated in these provisions. No automatic debt erasure follows from nonresponse. Bankruptcy proof-of-claim exception is limited to §1006.26(b)’s prohibition.","Federal; current check 10/22/2026; rule effective 11/30/2021."],["D001-C026 — REVISED","A047","IRS About Form 1099-C frames filing for $600+ canceled debt when filer is an applicable financial entity and an identifiable event occurred. Detailed instructions identify an agreement to cancel debt for less than full consideration as an identifiable event. Form reporting, actual legal discharge, and final taxability are separate questions.","S910: main filing statement \n17\n; S911: Who Must File and identifiable events/Code F \n10\n; S912: taxability/continued collection caveat \n15\n; S913-S914: exclusions/Form 982 \n21","$600 threshold is an information-reporting threshold in the cited IRS material, not a minimum amount required for a valid settlement or a rule that all $600 cancellations are taxable. Tax outcome depends on applicable tax law and facts.","U.S. federal tax; sources current/2025-2026 as identified."],["D001-C037 — REVISED","A042","LSC recipient ordinary income ceilings may not exceed 125% FPG, but §1611.5 authorizes above-ceiling exceptions. Two routes—maintaining low-income governmental benefits and documented medical/nursing-home commitments—have no express 200% ceiling in §1611.5(a)(1)-(2); two other routes expressly permit consideration up to 200% FPG. Asset ceiling/waiver rules also apply, and financial eligibility creates no entitlement.","S905: §1611.5(a)-(b) \n6\n; S906: §1611.3(c)-(e) \n5\n; S907: §1611.4 \n16\n; S908: §1611.1 \n7\n; S909: 2026 125%/200% charts \n8","Recipient policy, assets, waiver, case/service availability, funding, and other governing rules matter. No national program-count assertion made.","Federal LSC program; checked 10/22/2026."],["D001-C901 — NEW","A041 / A042","Regulation F’s 30-day validation period is a period for invoking specified consumer validation rights; D001 should not describe §1006.38 as imposing a general 30-day deadline on the collector to answer, nor say nonresponse automatically cancels the debt.","S901, §1006.38(c)-(d) \n1\n; S902, §1006.34(b)(5) \n2","Textual limit of cited federal provisions; other laws or court orders can impose separate deadlines/remedies.","Federal; 10/22/2026 check."],["D001-C902 — NEW","A041","The §1006.26(b) bankruptcy proof-of-claim exception means the Regulation F prohibition on bringing/threatening legal action on time-barred debt does not apply to such proofs of claim; it does not itself resolve bankruptcy claim allowance.","S903, §1006.26(b) \n3","No separate Bankruptcy Code merits conclusion made in this supplement.","Federal."],["D001-C903 — NEW","A042","LSC income eligibility above the ordinary ceiling must be evaluated using the actual §1611.5 category, not a generic “up to 200%” statement, because §1611.5(a)(1)-(2) and (a)(3)-(4) are structured differently.","S905, §1611.5(a)(1)-(4) \n6","The 200% ceiling applies expressly to paragraphs (a)(3) and (a)(4), not by the text of §1611.5 to (a)(1) or (a)(2). Asset requirements remain.","Federal LSC."],["D001-C904 — NEW","A042","A recipient’s asset policy may exclude principal residence, transportation vehicles, income-producing assets, and attachment-exempt assets, and may provide unusual-circumstance waivers; domestic-violence applicants receive the special asset/income treatment specified by §1611.3(e).","S906, §1611.3(d)-(e) \n5","Recipient policy and facts control within the regulation.","Federal LSC."],["D001-C905 — NEW","A047","Receipt or filing of Form 1099-C should not be treated as conclusive proof that a debt is legally extinguished or that the reported amount is necessarily taxable; IRS Topic 431 specifically contemplates continued collection after a 1099-C and directs taxpayers to determine the correct taxable amount.","S912, Topic 431 \n15\n; S911, information-return instructions \n10","This is not a statement that a 1099-C is irrelevant; it is an important information return whose legal/tax implications require the governing facts and rules.","Federal tax guidance, updated 9/24/2026."],["D001-C906 — NEW","A047","Under the TSR savings-based fee method, “amount saved” for an individually altered debt equals its enrolled amount minus the amount actually paid to satisfy it. That defined fee base is not a complete household net-result measure.","S915, §310.4(a)(5)(i)(C)(2) \n14","Applies only where TSR debt-relief provisions govern and prerequisite fee conditions are met. State law may impose separate restrictions.","Federal TSR; checked 10/22/2026."],["D001-C907 — NEW","A047","A settlement-result presentation should show remaining unresolved debt at a defined comparison date and should not infer household savings solely from the settled account. In the specified two-account illustration: $20,000 - ($6,000 paid + $12,000 unresolved) = $2,000 before additional costs.","Analytical framework grounded in S915 for distinction from TSR fee terminology \n14\n and S912-S914 for tax-cost uncertainty \n15","The $20,000 comparison baseline is a stated simplifying assumption, not an empirically predicted no-settlement balance. Fees, other costs, and tax remain additional variables.","Methodological claim for D001; 10/22/2026."]]},{"headers":["Assigned area / correction subtopic","Status after supplement","Finding / claim references","Remaining evidence need / next action"],"index":4,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Assigned area / correction subtopic","Status after supplement","Finding / claim references","Remaining evidence need / next action"],["A041 — validation period versus collection stop","Answered","C009, C901; S901-S902","None for federal Regulation F correction. State validation/dispute rights remain separate work."],["A041 — duplicative disputes","Answered","C009; S901 §1006.38(a)(1), (d)(2)(ii)","Do not simplify to “collector can ignore repeat disputes”; the prescribed determination and response matter."],["A041 — failure to dispute / debt validity","Answered","C009; S901 §1006.38(d)(1)","Publication should retain that failure to dispute is not a legal admission."],["A041 — time-barred debt legal-action rule","Answered, federally scoped","C009, C902; S903","The applicable limitations period itself is governed by other law and was not re-investigated state by state here."],["A041 — bankruptcy proof-of-claim exception","Answered as to §1006.26(b)","C009, C902","Bankruptcy claim allowance/objection rules intentionally not decided in this targeted supplement."],["A042 — LSC ordinary income ceiling","Answered","C037; S906, S909","Annual dollar thresholds must be refreshed when publication year changes."],["A042 — maintain-low-income-benefit exception","Answered","C037, C903; S905 §1611.5(a)(1)","No express 200% cap appears in this paragraph; recipient policy and asset rule still apply."],["A042 — medical/nursing-home-expense exception","Answered","C037, C903; S905 §1611.5(a)(2)","Requires Executive Director/designee determination based on documentation and the specified “otherwise eligible” test."],["A042 — up-to-200% benefits/disability path","Answered","C037, C903; S905 §1611.5(a)(3)","Must not be generalized to every above-125% applicant."],["A042 — up-to-200% affordability-factor path","Answered","C037, C903; S905 §1611.5(a)(4), (b)","Recipient must apply its policy and document the basis when assistance is provided under the exception."],["A042 — asset ceilings / waiver / domestic violence","Answered","C037, C904; S906","Individual recipient policies may differ within federal bounds."],["A042 — no entitlement to legal aid","Answered","C037; S908","Eligibility does not guarantee representation or a particular scope of service."],["A042 — current LSC program count","Excluded from this supplement","Disposition above","No number asserted. Verify separately only if a later publication needs it and define what is being counted."],["A047 — Form 1099-C filing conditions","Answered","C026; S910-S911","Tax-year-specific form/instruction revisions should be refreshed for later years."],["A047 — negotiated settlement as identifiable event","Answered","C026; S911 Code F","Actual settlement/release terms still require the creditor agreement; Form 1099-C does not replace it."],["A047 — 1099-C versus taxable income","Answered with fact-specific limit","C026, C905; S912-S914","Individual taxability depends on current law and facts; no universal exclusion claimed."],["A047 — TSR “amount saved” fee base","Answered","C906; S915","State fee rules and non-TSR models are outside this correction and must not be inferred from the federal rule."],["A047 — net-results formula","Answered / replacement supplied","C907; corrected framework above","A production calculator should require comparison date, unresolved balances, and explicit unknown-tax handling."],["A047 — two-account example","Answered / corrected","C907","Example is illustrative only and cannot establish realized household savings without remaining costs/facts."],["Source-access labels","Answered for sources in this supplement","S901-S915","Any original D001 row not actually reopened here should remain Discovery/partial unless independently reopened."],["California-specific scope","Preserved; not re-investigated","Integration instruction","Retain original California-specific findings only as California findings. No nationwide inference. State-specific work is separately assigned."],["Texas statutory-alternative issue","Unresolved / preserved hold","Integration instruction","Keep the original Texas alternative issue marked unresolved/partial for the separately assigned Texas investigation. Do not fill the gap from this federal supplement."],["Nationwide state survey","Excluded","Scope limitation","No state survey is claimed or implied."]]},{"headers":["Hold","Reason"],"index":5,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Hold","Reason"],["“The collector has 30 days to respond to your dispute.”","The 30 days in §1006.34 is the consumer validation period; §1006.38 states collection remains stopped until the specified response and does not state this general 30-day response deadline. \n2"],["“If they don’t validate in 30 days, the debt is erased.”","Not stated by the cited Regulation F provisions. \n1"],["“Collectors cannot do anything with time-barred debt.”","Overbroad. §1006.26(b) addresses bringing or threatening legal action and expressly excludes bankruptcy proofs of claim; other conduct and other law require separate analysis. \n3"],["“Legal aid is only for people under 125% of poverty.”","Incorrectly omits authorized §1611.5 exceptions and assets/waiver structure. \n6"],["“Legal aid goes up to 200% of poverty.”","Also overbroad: some §1611.5 routes expressly use 200%; paragraphs (a)(1)-(2) are structured differently, and none of this creates entitlement to service. \n6"],["Any current national LSC program-count number copied from the prior report","Not verified in this supplement and unnecessary to the corrected eligibility rule."],["“A 1099-C means the debt definitely disappeared.”","IRS guidance contemplates situations in which collection continues after a 1099-C and directs the taxpayer to verify the facts. \n15"],["“A 1099-C means you owe tax on the entire box amount.”","Overbroad; taxability depends on the applicable COD rules, exceptions/exclusions, and facts. \n15"],["“We saved the consumer X%” based only on one settled account","A remaining unresolved balance and all relevant costs must be included in a household-level comparison at a defined date. The TSR’s narrower “amount saved” term is a fee-calculation definition. \n14"],["Any statement presenting the California research as nationwide","California findings remain California-specific; no state survey was performed here."],["Any definitive resolution of the previously identified Texas statutory alternative","The Texas issue remains a separate state-law research gap and publication hold."]]}],"claims":[{"claim_id":"D001-C009 — REVISED","area_numbers":[41,42],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"D001-C009 — REVISED","Area":"A041 / A042","Precise corrected/additional claim":"A timely written original-creditor request invokes the §1006.38(c) collection stop; a timely written dispute invokes §1006.38(d)’s collection stop pending the specified verification/judgment response, subject to the duplicative-dispute route. §1006.34 supplies the validation-period/notice framework. §1006.26(b) bars a covered collector from bringing or threatening legal action on time-barred debt but expressly excepts bankruptcy proofs of claim.","Source IDs and pinpoints":"S901: §1006.38(a),(c),(d) \n1\n; S902: §1006.34(b)(5),(c)(3) \n2\n; S903: §1006.26(b) \n3\n; S904: coverage/effective date \n4","Conditions / exceptions / evidence limit":"Applies within Regulation F/FDCPA coverage. No general 30-day collector-response deadline is stated in these provisions. No automatic debt erasure follows from nonresponse. Bankruptcy proof-of-claim exception is limited to §1006.26(b)’s prohibition.","Jurisdiction / date":"Federal; current check 10/22/2026; rule effective 11/30/2021."},"coordinator_verification_status":"scoped_review_with_limits","coordinator_review_file":"[internal evidence reference]"},{"claim_id":"D001-C026 — REVISED","area_numbers":[47],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"D001-C026 — REVISED","Area":"A047","Precise corrected/additional claim":"IRS About Form 1099-C frames filing for $600+ canceled debt when filer is an applicable financial entity and an identifiable event occurred. Detailed instructions identify an agreement to cancel debt for less than full consideration as an identifiable event. Form reporting, actual legal discharge, and final taxability are separate questions.","Source IDs and pinpoints":"S910: main filing statement \n17\n; S911: Who Must File and identifiable events/Code F \n10\n; S912: taxability/continued collection caveat \n15\n; S913-S914: exclusions/Form 982 \n21","Conditions / exceptions / evidence limit":"$600 threshold is an information-reporting threshold in the cited IRS material, not a minimum amount required for a valid settlement or a rule that all $600 cancellations are taxable. Tax outcome depends on applicable tax law and facts.","Jurisdiction / date":"U.S. federal tax; sources current/2025-2026 as identified."},"coordinator_verification_status":"scoped_review_with_limits","coordinator_review_file":"[internal evidence reference]"},{"claim_id":"D001-C037 — REVISED","area_numbers":[42],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"D001-C037 — REVISED","Area":"A042","Precise corrected/additional claim":"LSC recipient ordinary income ceilings may not exceed 125% FPG, but §1611.5 authorizes above-ceiling exceptions. Two routes—maintaining low-income governmental benefits and documented medical/nursing-home commitments—have no express 200% ceiling in §1611.5(a)(1)-(2); two other routes expressly permit consideration up to 200% FPG. Asset ceiling/waiver rules also apply, and financial eligibility creates no entitlement.","Source IDs and pinpoints":"S905: §1611.5(a)-(b) \n6\n; S906: §1611.3(c)-(e) \n5\n; S907: §1611.4 \n16\n; S908: §1611.1 \n7\n; S909: 2026 125%/200% charts \n8","Conditions / exceptions / evidence limit":"Recipient policy, assets, waiver, case/service availability, funding, and other governing rules matter. No national program-count assertion made.","Jurisdiction / date":"Federal LSC program; checked 10/22/2026."},"coordinator_verification_status":"scoped_review_with_limits","coordinator_review_file":"[internal evidence reference]"},{"claim_id":"D001-C901 — NEW","area_numbers":[41,42],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"D001-C901 — NEW","Area":"A041 / A042","Precise corrected/additional claim":"Regulation F’s 30-day validation period is a period for invoking specified consumer validation rights; D001 should not describe §1006.38 as imposing a general 30-day deadline on the collector to answer, nor say nonresponse automatically cancels the debt.","Source IDs and pinpoints":"S901, §1006.38(c)-(d) \n1\n; S902, §1006.34(b)(5) \n2","Conditions / exceptions / evidence limit":"Textual limit of cited federal provisions; other laws or court orders can impose separate deadlines/remedies.","Jurisdiction / date":"Federal; 10/22/2026 check."},"coordinator_verification_status":"scoped_review_with_limits","coordinator_review_file":"[internal evidence reference]"},{"claim_id":"D001-C902 — NEW","area_numbers":[41],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"D001-C902 — NEW","Area":"A041","Precise corrected/additional claim":"The §1006.26(b) bankruptcy proof-of-claim exception means the Regulation F prohibition on bringing/threatening legal action on time-barred debt does not apply to such proofs of claim; it does not itself resolve bankruptcy claim allowance.","Source IDs and pinpoints":"S903, §1006.26(b) \n3","Conditions / exceptions / evidence limit":"No separate Bankruptcy Code merits conclusion made in this supplement.","Jurisdiction / date":"Federal."},"coordinator_verification_status":"scoped_review_with_limits","coordinator_review_file":"[internal evidence reference]"},{"claim_id":"D001-C903 — NEW","area_numbers":[42],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"D001-C903 — NEW","Area":"A042","Precise corrected/additional claim":"LSC income eligibility above the ordinary ceiling must be evaluated using the actual §1611.5 category, not a generic “up to 200%” statement, because §1611.5(a)(1)-(2) and (a)(3)-(4) are structured differently.","Source IDs and pinpoints":"S905, §1611.5(a)(1)-(4) \n6","Conditions / exceptions / evidence limit":"The 200% ceiling applies expressly to paragraphs (a)(3) and (a)(4), not by the text of §1611.5 to (a)(1) or (a)(2). Asset requirements remain.","Jurisdiction / date":"Federal LSC."},"coordinator_verification_status":"scoped_review_with_limits","coordinator_review_file":"[internal evidence reference]"},{"claim_id":"D001-C904 — NEW","area_numbers":[42],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"D001-C904 — NEW","Area":"A042","Precise corrected/additional claim":"A recipient’s asset policy may exclude principal residence, transportation vehicles, income-producing assets, and attachment-exempt assets, and may provide unusual-circumstance waivers; domestic-violence applicants receive the special asset/income treatment specified by §1611.3(e).","Source IDs and pinpoints":"S906, §1611.3(d)-(e) \n5","Conditions / exceptions / evidence limit":"Recipient policy and facts control within the regulation.","Jurisdiction / date":"Federal LSC."},"coordinator_verification_status":"scoped_review_with_limits","coordinator_review_file":"[internal evidence reference]"},{"claim_id":"D001-C905 — NEW","area_numbers":[47],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"D001-C905 — NEW","Area":"A047","Precise corrected/additional claim":"Receipt or filing of Form 1099-C should not be treated as conclusive proof that a debt is legally extinguished or that the reported amount is necessarily taxable; IRS Topic 431 specifically contemplates continued collection after a 1099-C and directs taxpayers to determine the correct taxable amount.","Source IDs and pinpoints":"S912, Topic 431 \n15\n; S911, information-return instructions \n10","Conditions / exceptions / evidence limit":"This is not a statement that a 1099-C is irrelevant; it is an important information return whose legal/tax implications require the governing facts and rules.","Jurisdiction / date":"Federal tax guidance, updated 9/24/2026."},"coordinator_verification_status":"scoped_review_with_limits","coordinator_review_file":"[internal evidence reference]"},{"claim_id":"D001-C906 — NEW","area_numbers":[47],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"D001-C906 — NEW","Area":"A047","Precise corrected/additional claim":"Under the TSR savings-based fee method, “amount saved” for an individually altered debt equals its enrolled amount minus the amount actually paid to satisfy it. That defined fee base is not a complete household net-result measure.","Source IDs and pinpoints":"S915, §310.4(a)(5)(i)(C)(2) \n14","Conditions / exceptions / evidence limit":"Applies only where TSR debt-relief provisions govern and prerequisite fee conditions are met. State law may impose separate restrictions.","Jurisdiction / date":"Federal TSR; checked 10/22/2026."},"coordinator_verification_status":"scoped_review_with_limits","coordinator_review_file":"[internal evidence reference]"},{"claim_id":"D001-C907 — NEW","area_numbers":[47],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"D001-C907 — NEW","Area":"A047","Precise corrected/additional claim":"A settlement-result presentation should show remaining unresolved debt at a defined comparison date and should not infer household savings solely from the settled account. In the specified two-account illustration: $20,000 - ($6,000 paid + $12,000 unresolved) = $2,000 before additional costs.","Source IDs and pinpoints":"Analytical framework grounded in S915 for distinction from TSR fee terminology \n14\n and S912-S914 for tax-cost uncertainty \n15","Conditions / exceptions / evidence limit":"The $20,000 comparison baseline is a stated simplifying assumption, not an empirically predicted no-settlement balance. Fees, other costs, and tax remain additional variables.","Jurisdiction / date":"Methodological claim for D001; 10/22/2026."},"coordinator_verification_status":"scoped_review_with_limits","coordinator_review_file":"[internal evidence reference]"}],"sources":[{"source_id":"D001-S901","urls":["https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.38"],"researcher_record":{"Source ID":"D001-S901","Title / issuer":"12 CFR §1006.38, Disputes and requests for original-creditor information — CFPB regulation, eCFR/OFR","Direct URL":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.38","Exact locator supporting this supplement":"§1006.38(a)(1)-(2), (c)(1)-(2), (d)(1)-(2); especially duplicative-dispute definition and collection-stop provisions. \n1","Version / publication / effective status":"eCFR Title 12 displayed up to date 10/21/2026; section sourced at 85 FR 76887 (11/30/2020), amended at 86 FR 5856 (1/19/2021). Regulation F amendments effective 11/30/2021. \n1","Jurisdiction and scope":"Federal; Regulation F/FDCPA debt collectors.","Access status / limits":"Opened-direct; exact passage read. eCFR is authoritative but unofficial electronic codification; scope must not be generalized to every creditor."},"coordinator_verification_status":"named_passage_checked_see_scoped_review","coordinator_review_file":"[internal evidence reference]"},{"source_id":"D001-S902","urls":["https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34"],"researcher_record":{"Source ID":"D001-S902","Title / issuer":"12 CFR §1006.34, Notice for validation of debts — CFPB regulation, eCFR/OFR","Direct URL":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34","Exact locator supporting this supplement":"§1006.34(b)(5), (c)(3)(i)-(iii): validation-period definition and notice of dispute/original-creditor rights. \n2","Version / publication / effective status":"eCFR Title 12 up to date 10/21/2026; Regulation F effective status corroborated by final rule effective 11/30/2021. \n1","Jurisdiction and scope":"Federal; validation notice and period for covered debt collectors.","Access status / limits":"Opened-direct; exact passage read. Supports the consumer validation period and required notice; it should not be cited as if it alone were the operative §1006.38 collection-stop command."},"coordinator_verification_status":"not_yet_checked"},{"source_id":"D001-S903","urls":["https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26"],"researcher_record":{"Source ID":"D001-S903","Title / issuer":"12 CFR §1006.26, Collection of time-barred debts — CFPB regulation, eCFR/OFR","Direct URL":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26","Exact locator supporting this supplement":"§1006.26(a)(1)-(2), (b), including bankruptcy proof-of-claim exception. \n3","Version / publication / effective status":"Added at 86 FR 5854 (1/19/2021); final Regulation F rule effective 11/30/2021. \n4","Jurisdiction and scope":"Federal; covered FDCPA debt collectors; time-barred-debt legal action/threat rule.","Access status / limits":"Opened-direct; exact passage read. Does not resolve bankruptcy claim allowance or state limitations law."},"coordinator_verification_status":"named_passage_checked_see_scoped_review","coordinator_review_file":"[internal evidence reference]"},{"source_id":"D001-S904","urls":["https://www.federalregister.gov/documents/2021/01/19/2020-28422/debt-collection-practices-regulation-f"],"researcher_record":{"Source ID":"D001-S904","Title / issuer":"Debt Collection Practices (Regulation F), 86 FR 5766 — Consumer Financial Protection Bureau","Direct URL":"https://www.federalregister.gov/documents/2021/01/19/2020-28422/debt-collection-practices-regulation-f","Exact locator supporting this supplement":"Agency/action/summary and Dates, lines 103–115; coverage lines 121–136; codified §1006.26 text at FR pp. 5854 et seq. \n4","Version / publication / effective status":"Published 1/19/2021; effective 11/30/2021.","Jurisdiction and scope":"Federal; final rule implementing FDCPA provisions for covered debt collectors.","Access status / limits":"Opened-direct; supporting passages read. Used chiefly for effective date and coverage context."},"coordinator_verification_status":"not_yet_checked"},{"source_id":"D001-S905","urls":["https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.5"],"researcher_record":{"Source ID":"D001-S905","Title / issuer":"45 CFR §1611.5, Authorized exceptions to the annual income ceiling — Legal Services Corporation, eCFR/OFR","Direct URL":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.5","Exact locator supporting this supplement":"§1611.5(a)(1)-(4), (b): low-income-benefit maintenance, medical/nursing-home route, ≤200% benefit/disability routes, affordability factors, documentation. \n6","Version / publication / effective status":"eCFR Title 45 displayed up to date 10/21/2026; Title 45 last amended 10/06/2026. \n6","Jurisdiction and scope":"Federal LSC grantee financial-eligibility rules for LSC-supported legal assistance.","Access status / limits":"Opened-direct; exact passage read. Does not guarantee that a financially eligible person will receive service."},"coordinator_verification_status":"named_passage_checked_see_scoped_review","coordinator_review_file":"[internal evidence reference]"},{"source_id":"D001-S906","urls":["https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.3"],"researcher_record":{"Source ID":"D001-S906","Title / issuer":"45 CFR §1611.3, Financial eligibility policies — Legal Services Corporation, eCFR/OFR","Direct URL":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.3","Exact locator supporting this supplement":"§1611.3(c)(1)-(2), (d)(1)-(2), (e): 125% ceiling, authorized exceptions, asset rules/waiver, domestic-violence treatment. \n5","Version / publication / effective status":"Current codified text; eCFR Title 45 up to date 10/21/2026. \n6","Jurisdiction and scope":"Federal LSC-funded legal-aid financial eligibility.","Access status / limits":"Opened-direct; exact passage read. Recipient policy matters within federal rule boundaries."},"coordinator_verification_status":"named_passage_checked_see_scoped_review","coordinator_review_file":"[internal evidence reference]"},{"source_id":"D001-S907","urls":["https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.4"],"researcher_record":{"Source ID":"D001-S907","Title / issuer":"45 CFR §1611.4, Financial eligibility for legal assistance — Legal Services Corporation, eCFR/OFR","Direct URL":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.4","Exact locator supporting this supplement":"§1611.4(a)-(b): LSC-fund requirement, non-LSC-funded assistance distinction, income/asset pathways. \n16","Version / publication / effective status":"Current codified text as of this check.","Jurisdiction and scope":"Federal; LSC-funded versus wholly non-LSC-funded services.","Access status / limits":"Opened-direct; exact passage read. Does not establish availability of a particular provider or case type."},"coordinator_verification_status":"named_passage_checked_see_scoped_review","coordinator_review_file":"[internal evidence reference]"},{"source_id":"D001-S908","urls":["https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.1"],"researcher_record":{"Source ID":"D001-S908","Title / issuer":"45 CFR §1611.1, Purpose — Legal Services Corporation, eCFR/OFR","Direct URL":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/section-1611.1","Exact locator supporting this supplement":"§1611.1, expressly stating no entitlement to service. \n7","Version / publication / effective status":"Current codified text as of this check.","Jurisdiction and scope":"Federal LSC program.","Access status / limits":"Opened-direct; exact passage read."},"coordinator_verification_status":"named_passage_checked_see_scoped_review","coordinator_review_file":"[internal evidence reference]"},{"source_id":"D001-S909","urls":["https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/appendix-Appendix%20A%20to%20Part%201611"],"researcher_record":{"Source ID":"D001-S909","Title / issuer":"Appendix A to 45 CFR Part 1611 — Legal Services Corporation 2026 Income Guidelines","Direct URL":"https://www.ecfr.gov/current/title-45/subtitle-B/chapter-XVI/part-1611/appendix-Appendix%20A%20to%20Part%201611","Exact locator supporting this supplement":"2026 125% table and 200% reference chart; publication note 91 FR 3066, Jan. 26, 2026. \n8","Version / publication / effective status":"2026 guidelines, published 1/26/2026.","Jurisdiction and scope":"Federal LSC financial-eligibility reference figures; different dollar figures for contiguous states/DC, Alaska, Hawaii.","Access status / limits":"Opened-direct; exact tables read. No LSC program-count claim taken from this source."},"coordinator_verification_status":"not_yet_checked"},{"source_id":"D001-S910","urls":["https://www.irs.gov/forms-pubs/about-form-1099-c"],"researcher_record":{"Source ID":"D001-S910","Title / issuer":"About Form 1099-C, Cancellation of Debt — Internal Revenue Service","Direct URL":"https://www.irs.gov/forms-pubs/about-form-1099-c","Exact locator supporting this supplement":"Main filing statement: “File Form 1099-C…”; conditions listed immediately below: applicable financial entity and identifiable event. \n17","Version / publication / effective status":"Page last reviewed/updated 3/30/2026. \n18","Jurisdiction and scope":"Federal tax information reporting; Form 1099-C.","Access status / limits":"Opened-direct; substantive passage read. Search result used only to capture IRS’s page-update date. Administrative guidance, not itself the controlling statute/regulation."},"coordinator_verification_status":"named_passage_checked_see_scoped_review","coordinator_review_file":"[internal evidence reference]"},{"source_id":"D001-S911","urls":["https://www.irs.gov/pub/irs-pdf/i1099ac.pdf"],"researcher_record":{"Source ID":"D001-S911","Title / issuer":"Instructions for Forms 1099-A and 1099-C (Rev. April 2025) — Internal Revenue Service","Direct URL":"https://www.irs.gov/pub/irs-pdf/i1099ac.pdf","Exact locator supporting this supplement":"Printed p. 3, “Specific Instructions for Form 1099-C” / “Who Must File”; parsed PDF pp. 2–3 lines 227–298; “When Is a Debt Canceled?” and identifiable-event Code F, parsed p. 3 lines 392–437. \n10","Version / publication / effective status":"Rev. 4-2025, current instructions linked by IRS About Form page on access date.","Jurisdiction and scope":"Federal Form 1099-C reporting rules/instructions.","Access status / limits":"Opened-direct PDF; text parsed and supporting printed page visually inspected. Does not by itself determine a taxpayer’s final COD-income liability."},"coordinator_verification_status":"named_passage_checked_see_scoped_review","coordinator_review_file":"[internal evidence reference]"},{"source_id":"D001-S912","urls":["https://www.irs.gov/taxtopics/tc431"],"researcher_record":{"Source ID":"D001-S912","Title / issuer":"Topic no. 431, Canceled debt — Is it taxable or not? — Internal Revenue Service","Direct URL":"https://www.irs.gov/taxtopics/tc431","Exact locator supporting this supplement":"General COD rule, Form 1099-C caveat, continued-collection warning, taxpayer reporting responsibility, secured/recourse/nonrecourse discussion, exceptions/exclusions. \n11","Version / publication / effective status":"Page last reviewed/updated 9/24/2026. \n13","Jurisdiction and scope":"Federal income-tax guidance for canceled debt.","Access status / limits":"Opened-direct; supporting passage read. Current administrative guidance; facts and tax year matter."},"coordinator_verification_status":"named_passage_checked_see_scoped_review","coordinator_review_file":"[internal evidence reference]"},{"source_id":"D001-S913","urls":["https://www.irs.gov/publications/p4681"],"researcher_record":{"Source ID":"D001-S913","Title / issuer":"Publication 4681 (2025), Canceled Debts, Foreclosures, Repossessions, and Abandonments — Internal Revenue Service","Direct URL":"https://www.irs.gov/publications/p4681","Exact locator supporting this supplement":"Chapter 1 general rules and Form 1099-C discussion; identifiable-event codes; bankruptcy and insolvency exclusions. \n12","Version / publication / effective status":"2025 edition.","Jurisdiction and scope":"Federal individual income-tax guidance.","Access status / limits":"Opened-direct HTML and PDF; supporting PDF material inspected. Tax-year publication; should not override later law or later current IRS guidance."},"coordinator_verification_status":"not_yet_checked"},{"source_id":"D001-S914","urls":["https://www.irs.gov/forms-pubs/about-form-982"],"researcher_record":{"Source ID":"D001-S914","Title / issuer":"About Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness — Internal Revenue Service","Direct URL":"https://www.irs.gov/forms-pubs/about-form-982","Exact locator supporting this supplement":"Main description: Form 982 used under specified §108 circumstances to determine discharged indebtedness excludable from gross income. \n19","Version / publication / effective status":"Page last reviewed/updated 8/27/2026. \n20","Jurisdiction and scope":"Federal income tax; COD exclusions/tax attributes.","Access status / limits":"Opened-direct; supporting passage read. Does not establish that any particular consumer qualifies."},"coordinator_verification_status":"not_yet_checked"},{"source_id":"D001-S915","urls":["https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4"],"researcher_record":{"Source ID":"D001-S915","Title / issuer":"16 CFR §310.4, Abusive telemarketing acts or practices — Federal Trade Commission Telemarketing Sales Rule, eCFR/OFR","Direct URL":"https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4","Exact locator supporting this supplement":"§310.4(a)(5)(i)(A)-(C): advance-fee prerequisites and proportional / amount-saved calculation; §310.4(a)(5)(ii): dedicated-account conditions. \n14","Version / publication / effective status":"eCFR Title 16 displayed up to date 10/21/2026; Title 16 last amended 10/19/2026. \n14","Jurisdiction and scope":"Federal TSR; only when the service/transaction is within TSR scope.","Access status / limits":"Opened-direct; exact passage read. The rule’s “amount saved” definition is a fee-calculation term, not a complete consumer-net-results formula."},"coordinator_verification_status":"named_passage_checked_see_scoped_review","coordinator_review_file":"[internal evidence reference]"}],"coverage":[{"topic":"A041 — validation period versus collection stop","researcher_record":{"Assigned area / correction subtopic":"A041 — validation period versus collection stop","Status after supplement":"Answered","Finding / claim references":"C009, C901; S901-S902","Remaining evidence need / next action":"None for federal Regulation F correction. State validation/dispute rights remain separate work."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A041 — duplicative disputes","researcher_record":{"Assigned area / correction subtopic":"A041 — duplicative disputes","Status after supplement":"Answered","Finding / claim references":"C009; S901 §1006.38(a)(1), (d)(2)(ii)","Remaining evidence need / next action":"Do not simplify to “collector can ignore repeat disputes”; the prescribed determination and response matter."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A041 — failure to dispute / debt validity","researcher_record":{"Assigned area / correction subtopic":"A041 — failure to dispute / debt validity","Status after supplement":"Answered","Finding / claim references":"C009; S901 §1006.38(d)(1)","Remaining evidence need / next action":"Publication should retain that failure to dispute is not a legal admission."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A041 — time-barred debt legal-action rule","researcher_record":{"Assigned area / correction subtopic":"A041 — time-barred debt legal-action rule","Status after supplement":"Answered, federally scoped","Finding / claim references":"C009, C902; S903","Remaining evidence need / next action":"The applicable limitations period itself is governed by other law and was not re-investigated state by state here."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A041 — bankruptcy proof-of-claim exception","researcher_record":{"Assigned area / correction subtopic":"A041 — bankruptcy proof-of-claim exception","Status after supplement":"Answered as to §1006.26(b)","Finding / claim references":"C009, C902","Remaining evidence need / next action":"Bankruptcy claim allowance/objection rules intentionally not decided in this targeted supplement."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A042 — LSC ordinary income ceiling","researcher_record":{"Assigned area / correction subtopic":"A042 — LSC ordinary income ceiling","Status after supplement":"Answered","Finding / claim references":"C037; S906, S909","Remaining evidence need / next action":"Annual dollar thresholds must be refreshed when publication year changes."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A042 — maintain-low-income-benefit exception","researcher_record":{"Assigned area / correction subtopic":"A042 — maintain-low-income-benefit exception","Status after supplement":"Answered","Finding / claim references":"C037, C903; S905 §1611.5(a)(1)","Remaining evidence need / next action":"No express 200% cap appears in this paragraph; recipient policy and asset rule still apply."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A042 — medical/nursing-home-expense exception","researcher_record":{"Assigned area / correction subtopic":"A042 — medical/nursing-home-expense exception","Status after supplement":"Answered","Finding / claim references":"C037, C903; S905 §1611.5(a)(2)","Remaining evidence need / next action":"Requires Executive Director/designee determination based on documentation and the specified “otherwise eligible” test."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A042 — up-to-200% benefits/disability path","researcher_record":{"Assigned area / correction subtopic":"A042 — up-to-200% benefits/disability path","Status after supplement":"Answered","Finding / claim references":"C037, C903; S905 §1611.5(a)(3)","Remaining evidence need / next action":"Must not be generalized to every above-125% applicant."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A042 — up-to-200% affordability-factor path","researcher_record":{"Assigned area / correction subtopic":"A042 — up-to-200% affordability-factor path","Status after supplement":"Answered","Finding / claim references":"C037, C903; S905 §1611.5(a)(4), (b)","Remaining evidence need / next action":"Recipient must apply its policy and document the basis when assistance is provided under the exception."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A042 — asset ceilings / waiver / domestic violence","researcher_record":{"Assigned area / correction subtopic":"A042 — asset ceilings / waiver / domestic violence","Status after supplement":"Answered","Finding / claim references":"C037, C904; S906","Remaining evidence need / next action":"Individual recipient policies may differ within federal bounds."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A042 — no entitlement to legal aid","researcher_record":{"Assigned area / correction subtopic":"A042 — no entitlement to legal aid","Status after supplement":"Answered","Finding / claim references":"C037; S908","Remaining evidence need / next action":"Eligibility does not guarantee representation or a particular scope of service."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A042 — current LSC program count","researcher_record":{"Assigned area / correction subtopic":"A042 — current LSC program count","Status after supplement":"Excluded from this supplement","Finding / claim references":"Disposition above","Remaining evidence need / next action":"No number asserted. Verify separately only if a later publication needs it and define what is being counted."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A047 — Form 1099-C filing conditions","researcher_record":{"Assigned area / correction subtopic":"A047 — Form 1099-C filing conditions","Status after supplement":"Answered","Finding / claim references":"C026; S910-S911","Remaining evidence need / next action":"Tax-year-specific form/instruction revisions should be refreshed for later years."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A047 — negotiated settlement as identifiable event","researcher_record":{"Assigned area / correction subtopic":"A047 — negotiated settlement as identifiable event","Status after supplement":"Answered","Finding / claim references":"C026; S911 Code F","Remaining evidence need / next action":"Actual settlement/release terms still require the creditor agreement; Form 1099-C does not replace it."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A047 — 1099-C versus taxable income","researcher_record":{"Assigned area / correction subtopic":"A047 — 1099-C versus taxable income","Status after supplement":"Answered with fact-specific limit","Finding / claim references":"C026, C905; S912-S914","Remaining evidence need / next action":"Individual taxability depends on current law and facts; no universal exclusion claimed."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A047 — TSR “amount saved” fee base","researcher_record":{"Assigned area / correction subtopic":"A047 — TSR “amount saved” fee base","Status after supplement":"Answered","Finding / claim references":"C906; S915","Remaining evidence need / next action":"State fee rules and non-TSR models are outside this correction and must not be inferred from the federal rule."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A047 — net-results formula","researcher_record":{"Assigned area / correction subtopic":"A047 — net-results formula","Status after supplement":"Answered / replacement supplied","Finding / claim references":"C907; corrected framework above","Remaining evidence need / next action":"A production calculator should require comparison date, unresolved balances, and explicit unknown-tax handling."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"A047 — two-account example","researcher_record":{"Assigned area / correction subtopic":"A047 — two-account example","Status after supplement":"Answered / corrected","Finding / claim references":"C907","Remaining evidence need / next action":"Example is illustrative only and cannot establish realized household savings without remaining costs/facts."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Source-access labels","researcher_record":{"Assigned area / correction subtopic":"Source-access labels","Status after supplement":"Answered for sources in this supplement","Finding / claim references":"S901-S915","Remaining evidence need / next action":"Any original D001 row not actually reopened here should remain Discovery/partial unless independently reopened."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"California-specific scope","researcher_record":{"Assigned area / correction subtopic":"California-specific scope","Status after supplement":"Preserved; not re-investigated","Finding / claim references":"Integration instruction","Remaining evidence need / next action":"Retain original California-specific findings only as California findings. No nationwide inference. State-specific work is separately assigned."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Texas statutory-alternative issue","researcher_record":{"Assigned area / correction subtopic":"Texas statutory-alternative issue","Status after supplement":"Unresolved / preserved hold","Finding / claim references":"Integration instruction","Remaining evidence need / next action":"Keep the original Texas alternative issue marked unresolved/partial for the separately assigned Texas investigation. Do not fill the gap from this federal supplement."},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Nationwide state survey","researcher_record":{"Assigned area / correction subtopic":"Nationwide state survey","Status after supplement":"Excluded","Finding / claim references":"Scope limitation","Remaining evidence need / next action":"No state survey is claimed or implied."},"coordinator_acceptance":"not_yet_reviewed"}],"annotations":{},"corrections":[],"resolved_corrections":[],"review_history":[]}