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. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

v. Jones, 993 P.2d 424, 427-28 (Alaska 1999) (construing a statute to give rise to an equitable lien because it established "an interest in and a right to seek reimbursement from" a particular source). 13 . Cf. AS 09.35.160 (giving a judgment creditor and the process server who levies on property under a writ of execution full control over the timing of a sale in satisfaction of the judgment). 14 . See Alaska R. Civ. P. 89(a). 15 . AS 13.16.505. 16 . AS 13.06.050(39). This definition comports with the definition set out in Uniform Probate Code section 1-201(33), which states: " 'Property' includes both real and personal property or any interest therein and means anything that 'may be the subject of ownership." 17 . Cf. Goldstein v. Prien, 143 Cal.App.2d 123, 299 P.2d 344, 346 (1956) (<HOLDING>). 18 . Since AS 13.16.505 prohibits liens from 
 Holding statements: (A) holding that it is improper for a trustee to liquidate claims that benefit only select creditors with the only benefit to the estate being the recoupment of administrative costs (B) holding that there is a difference between a debtor attempting to pursue an action for his own benefit and a trustee pursuing an action for the benefit of the creditors (C) recognizing under analogous section of california code that the right to recover property conveyed by a decedent in fraud of creditors is an asset of his insolvent estate and that the executor or administrator is a trustee thereof for the benefit of creditors (D) holding that directors of an insolvent corporation are trustees for the creditors (E) recognizing that the bangor punta doctrine was not applicable to suit brought by receiver of insolvent insurance company for the benefit of creditors
(C)

testified that Gollapudi admitted that he prepared and signed the W-2 forms and that they were false. Additionally, although Gollapudi presented evidence that the withholding amounts were true based on his “gross up” method, the District Court found this theory to be without merit based on the testimony of another IRS agent who demonstrated that no withholding was actually made. Moreover, it was established that the alleged withholding was never submitted to the IRS, but rather, was maintained in Gollapudi’s corporate checking account. Furthermore, Gollapudi’s reliance on Reynolds and Borman is misguided. Both of those cases involved § 7206(1) charges for filing the wrong tax form. Reynolds, 919 F.2d at 437 (“Using the wrong form does not violate § 7206(1).”); Borman, 992 F.2d at 126 (<HOLDING>). Furthermore, in Reynolds, the theory in the 
 Holding statements: (A) holding that materiality is not an element of  1542 because any false statement is sufficient (B) holding that plaintiff failed to prove reasonable reliance on a false statement (C) holding that form 4790 is not an administrative rule but is merely incidental to the statute and regulations and therefore false statements on the form can lead to criminal prosecution (D) holding that filing of improper form is not enough to establish false statement for  72061 purposes (E) holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under  72061
(D)

8.01-573, which gives third parties claiming an interest in attached property the right to intervene. Thus, the plaintiff has not taken advantage of § 2410’s waiver of sovereign immunity. Nor is he required to do so, even assuming that the United States is a senior lienholder. The Virginia statute on joining lienholders is permissive: “There may also be made a defendant any person claiming ... a lien upon the property sought to be attached.” Va.Code § 8.01-539 (emphasis added). Likewise, 28 U.S.C. § 2410 is not mandatory — it permits but does not require joinder of the United States. United States v. Brosnan, 363 U.S. 237 at 246, 80 S.Ct. 1108 at 1114, 4 L.Ed.2d 1192 compare United States v. Bluhm, 414 F.2d 1240, 1243 (7th Cir.1969), cert. den. 397 U.S. 910, 90 S.Ct. 909, 25 L.Ed.2d 91 (<HOLDING>). The government is correct that as a matter of 
 Holding statements: (A) holding that a lien holder who is not served and joined as a party to a tax suit cannot have his lien extinguished by the tax sale (B) holding that sovereign immunity does not bar extinguishment of united states junior lien in proceeding in which united states was not a party (C) holding that when the united states held a senior tax lien it was an indispensable party under the controlling federal tax law (D) holding that the tax was indirect even though the recipient could not shift the tax to others (E) holding that interest received by a foreign corporation on a tax refund from the united states was interest on an interestbearing obligation of a resident of the united states within income tax statute

(C)