Primary residence foreclosed. No 1099-C

[AccTaxMan]

Taxpayer's primary residence was foreclosed in 2011. But he has never received a 1099-A or 1099-C. But then since it was his primary residence, there would be no tax consequence anyway because of the Mortgage Forgiveness Act. So whether a 1099-A or a1099-C has been issued or not is inconsequential. Right? Wrong?

[joanmcq]

Was it solely acquisition debt? Nonrecourse? Need more info. The lender may not have had an address to send the 1099-c/a. Or may not have cancelled the debt yet if it was recourse, and they may come after the borrower for the remainder.