<prompt> Human: My mother purchased a house a few years ago and is trying to refinance at a lower rate with a lower payment amount. She currently gets most of her income from dividends through a trust set up for her by her fathers estate. She has no real savings. According to the broker this account can only be used for income, not the FNMA reserve requirements 12 months of payments. Since he cannot provide the money to my mother directly due to regulations he suggested he transfer me the reserve 16.5k which I then transfer to my mother. After the mortgage is approved she would transfer the money back to the broker.This whole thing sounds really shady. From what I understand if we call this a gift I can safely receive and transfer 14k without a tax penalty. However I dont really want to be doing this at all. My mom is not great with money, shes old, and isnt working right now. However she does need these lower payment amounts.EDIT: Okay, so this is fraud as I expected. Im reporting the guy.  <response>: This is plainly mortgage fraud, dont do it. 