In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

Q: by this Court. The documents presented to the Court are not forms as prescribed by the Secretary of which the Debtors have verified under penalty of perjury. Instead, the Debtors submitted affidavits of Charles D. Tobias and documents entitled “Actual and Constructive Notice of Declaration.” In filing bankruptcy, the Debtors have sought this Court’s protection from creditors, including the Internal Revenue Service. However, the Debtors have continued to ig nore this Court’s orders and the Internal Revenue laws in failing to file tax returns. The Court finds that the Debtors’ disregard of this Court’s orders as well as their duty to file tax returns is evidence that the Debtors lacked good faith in filing this bankruptcy case. Matter of Crayton, 169 B.R. 243, 245 (Bankr.S.D.Ga.1994) (<HOLDING>). Section 1307(c) of Title 11 provides that 
 Holding statements: (A) holding that failure to file correct tax returns constitutes bad faith and makes it difficult for the court to confirm a plan (B) holding that a debtors right to strip off a wholly unsecured lien is conditioned on the debtors obtaining confirmation of and performing under a chapter 13 plan that meets all of the statutory requirements rather than on a debtors discharge (C) holding that order denying confirmation of plan became final when upon being notified that the debtors did not intend to seek confirmation of an alternate plan the court dismissed their case (D) holding that debtors failure to pay postconfirmation taxes pursuant to terms of court order constituted cause for dismissal as a lack of good faith (E) holding on an objection to confirmation of plan that the debtors failure to file tax returns before filing the chapter 13 plan and debtors failure for six months to comply with federal law constituted a lack of good faith sufficient to warrant dismissal of the case

A: holding that failure to file correct tax returns constitutes bad faith and makes it difficult for the court to confirm a plan
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Q: a “responsible person” under § 6672 in these circumstances. B. Willfulness 1. Standard of Review As with the previous issue, the government asserts that the determination of willfulness under § 6672 is a question of law subject to de novo review, while Bradshaw argues that it is a question of fact on which the district judge’s ruling can not be overturned unless it is clearly erroneous. Some circuits have held that the ultimate issue of willfulness is subject to de novo review. United States v. McCombs, 30 F.3d at 320 (noting, however, that this is a difficult question that, in similar contexts, has divided the courts for over a century); Thibodeau v. United States, 828 F.2d at 1505-07. Our prior decisions have, however, treated this as an issue of fact. See Taylor, 69 F.3d at 417-18 (<HOLDING>); Denbo, 988 F.2d at 1033 (reviewing jury 
 Holding statements: (A) holding that we review for clear error the bankruptcy courts factual findings (B) holding that the district court sitting in review of the decision of the bankruptcy court erred in concluding that plaintiffs failure to pay over taxes was willful because the bankruptcy court had made no findings on willfulness we remanded for bankruptcy court findings (C) holding that 28 usc  1961a applies to bankruptcy court judgments because a bankruptcy court is a unit of the district court (D) holding that bankruptcy court may issue proposed findings and conclusions in a core proceeding over which the bankruptcy court does not have constitutional authority (E) holding that the bankruptcy court has the inherent power to award sanctions for badfaith conduct in a bankruptcy court proceeding

A: holding that we review for clear error the bankruptcy courts factual findings
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Q: awarding bridge-the-gap, rather than permanent alimony. “Permanent periodic alimony is used to provide the needs and the necessities of life to a former spouse as they have been established during the marriage of the parties.” Rosecan v. Springer, 845 So.2d 927, 928 (Fla. 4th DCA 2003). In determining whether a party is entitled to permanent alimony, the trial court must consider the duration of the parties’ marriage. See Martinez v. Martinez, 761 So.2d 433, 436 (Fla. 3d DCA 2000), overruled in part on other grounds by Zold v. Zold, 911 So.2d 1222, 1234 (Fla.2005). Here, the parties were married for nineteen years. It is well settled, and the trial court properly found, that a nineteen-year marriage qualifies as a long-term marriage. See Cruz v. Cruz, 574 So.2d 1117 (Fla. 3d DCA 1990) (<HOLDING>); Kvittem v. Kvittem, 365 So.2d 791 (Fla. 4th 
 Holding statements: (A) holding husband could not have marriage annulled because wife was pregnant by him at time of marriage (B) holding that the law to be applied in determining the validity of  an outofstate marriage is the law of the state in which the marriage occurred (C) recognizing the common enterprise theory of marriage (D) recognizing that basis for deportation was aliens misrepresentation about his marriage not the validity of his marriage (E) recognizing seventeenyear marriage as long term

A:
holding husband could not have marriage annulled because wife was pregnant by him at time of marriage
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