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The rules and procedures governing foreclosures by servicers of non-federally backed mortgages are established by the: Internal Revenue Code (IRC). State where the foreclosed property
The rules and procedures governing foreclosures by servicers of non-federally backed mortgages are established by the: Internal Revenue Code (IRC). State where the foreclosed property is located. State in which the mortgage lender is headquartered. Taxpayer Advocate Service
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