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]: 9006(b)(3). There is no excusable neglect basis for enlarging the claims bar date included in Rule 3002(c). Accordingly, the excusable neglect standard found in Rule 9006(b)(1) does not authorize extensions of the claims deadline imposed in chapter 13 cases. In re Oscar, 2005 WL 6522763 (Bankr.E.D.Pa. Apr. 14, 2005). “[S]ince 1994, the courts have almost uniformly ruled that proofs of claim that are untimely filed in a Chapter 13 case may not be deemed timely filed, and that the claimants thereunder should not take from, or be permitted to recover from, the debtor’s estate under the Chapter 13 plan.” Daniels, 466 B.R. at 217 (listing examples). This Court has consistently held that late claims are not permitted in chapter 13 cases. In re Dumain, 492 B.R. 140, 148 (Bankr.S.D.N.Y.2013) (<HOLDING>). As such, the Court will not allow Ocwen’s 
 Holding statements: (A) holding impairment of secured creditors foreclosure remedy permissible (B) holding that failure to comply with bankruptcy rule 4004 may be waived (C) holding that the bankruptcy court lacked subject matter jurisdiction over counterclaims asserted by the bankruptcy estate against a creditor where the claim is a state law action independent of the federal bankruptcy law and not necessarily resolvable by a ruling on the creditors proof of claim in the bankruptcy emphasis added (D) holding that secured creditors must comply with the bar date imposed by bankruptcy rule 3002c (E) holding that a creditors security was preserved notwithstanding the bankruptcy of the debtor
[A]: holding impairment of secured creditors foreclosure remedy permissible


[Q]: for public use, without just compensation." U.S. Const, amend. V. 16 . Plaintiffs’ April 3, 2009 Complaint alleges that Plaintiffs never received a Notice of Deficiency for any of the tax years at issue. Compl. at 2. Plaintiffs, however, attached a copy of a Notice of Deficiency for 1997 and 1998 in their Petition to the Tax Court challenging the deficiency determinations for these years. Gov't Mot. Ex. C. Further, Plaintiffs did not dispute their receipt of a Notice of Deficiency at the November 15, 2002 CDP hearing. Gov’t Mot. Exs. E, G, H. Section 2514 of Title 28 of the United States Code requires forfeiture of a tax claim when a party attempts to establish its claim through fraud. 28 U.S.C. § 2514; see also Standard Oil v. United States, 98 Ct.Cl. 201, 246, 47 F.Supp. 120 (1942) (<HOLDING>); see also Kamen Soap Products v. United 
 Holding statements: (A) holding that plaintiffs claim for refund of corporate income taxes was forfeited when plaintiff presented forged corporate minutes to the irs with the knowledge they were forged (B) holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors (C) holding that a corporate officer signing a contract in his corporate capacity is generally not liable for damages under the contract (D) holding that the general corporate laws are incorporated into the corporate charter (E) holding that grand jury testimony of officer and inhouse counsel for corporate defendant was properly admitted as admission against the corporate defendant
[A]: holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors


[Q]: that only Oxford moved for removal of the default in the December 4, 2007 motion, so the default is still in effect as to B&M. 9 This language falls within the recording requirements for “(ljiens under sections two and four ...” G.L.c. 254, §8. A lien under section one, however, incorporates the above-quoted language by requiring “a like statement. . .” Id. 10 See The American Heritage Dictionary College Edition at 307 (2d ed. 1985) (defining “conditioned” as “[p]repared for a specific action or process”). 11 bn Count II of the Lead case the Plaintiffs assert a claim for breach of contract under 29 U.S.C. §185 against B&M. Count II is not dependent on the existence of the Lien and therefore survives Oxford’s motion. See Driscoll v. Boston Edison Co., 25 Mass.App.Ct. 954, 955 (1988) (<HOLDING>). In May of 2007, however, the clerk entered a 
 Holding statements: (A) holding that state law controls whether issues decided in a prior state court action are entitled to preclusive effect and setting forth the elements of collateral estoppel under washington law (B) holding that an action under 29 usc  185 may be brought in a state court    but federal law controls over inconsistent state law internal citations omitted (C) holding that federal courts presiding over causes of action created by state law should apply state substantive law but federal procedural law (D) holding that state court with jurisdiction over  301 claim should have applied federal labor law rather than state contract law (E) holding that the plaintiffs state law claims are preempted by federal law
[A]:
holding that state law controls whether issues decided in a prior state court action are entitled to preclusive effect and setting forth the elements of collateral estoppel under washington law