Real Estate Law
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Unfortunately, no, since the closing statement is a signed statement showing the actual cash accounting of the transaction. No closing agent would sign off on fraudulent closing figures. Additionally, if you presented the fraudulent HUD1 to support a tax position you would be guilty of tax fraud.
I realize this is probably not the answer you were hoping to receive. Also, please remember that this is not necessarily a moral judgement on my part. As a professional, however, I am sometimes placed in the position of having to deliver news which is not favorable to a customer's legal position, but accurately reflects their position under the law. I hate it, but it happens and I only ask that you not penalize me with a bad or poor rating for having to deliver less than favorable news.