What happens when FSA pays a direct borrower's real estate taxes?

When the Farm Service Agency (FSA) pays a direct borrower's real estate taxes, those amounts are indeed charged to the borrower's account. This means that the borrower is responsible for the repayment of those taxes, which the FSA has advanced on their behalf. The payment does not simply go to the borrower; instead, it reflects as a liability that the borrower must address.

The nature of the transaction ensures that the borrower remains accountable for their tax obligations. This system allows the FSA to efficiently manage the funds and ensures that the borrower's property remains compliant with local tax requirements.

The other options, while they may seem plausible, do not accurately represent the process governed by the FSA. For instance, paying the borrower directly or amortizing the payments over multiple months does not reflect the correct protocol. In this case, the financial responsibility ultimately falls on the borrower, which is why the correct choice focuses on charging the taxes directly to their account.