Answer:
Answer by Jerod Moyer:
A tax service fee to a third party will go in Section B, Services You Cannot Shop For.
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Answer:
Answer by John Burnett
If the tax service fee is imposed on the borrower at or before the consummation of the loan, it will appear as Jerod has said. But if the fee is one imposed after consummation by a third party, it isn't disclosed on either the loan estimate or the closing disclosure.