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.

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
holding that failure to file correct tax returns constitutes bad faith and makes it difficult for the court to confirm a plan

Center. v. National League of Postmasters of U.S., 497 F.3d 972, 974-75 (9th Cir.2007) (finding that Cedars-Sinai’s claims were not preempted because they were “predicated not on the [service benefits] plan” but on a separate contract between the carrier and the medical services provider). Plaintiffs claim that Plaintiff never received compensation for the emergency care of B.G. directly relates to the processing and administration of the enrollee’s covered claims which is governed by the Service Benefits Plan and the Contract between Blue Shield and OPM. Any obligation that Blue Shield could have to pay Plaintiff stems directly from the B.G.’s enrollment in the Service Benefit Plan and directly relates to the payment of B.G.’s benefits under the plan. See Hayes, 819 F.2d at 926 (<HOLDING>); Botsford, 314 F.3d at 396 (“Because the 
 Holding statements: (A) holding that tort claims arising out of the manner in which a benefit claim is handled are preempted by fehba (B) holding that breach of fiduciary duty claim was preempted by fehba (C) holding state law claims arising out of unions refusal to readmit union members preempted by  301 (D) holding that fehba does not completely preempt state law (E) holding that the plaintiffs state law claims are preempted by federal law
holding that breach of fiduciary duty claim was preempted by fehba

despite the underlying circumstances. See United States v. Moudy, 132 F.3d 618, 620 (10th Cir.1998) (stating that “[ejvery escape scenario is a powder keg, which may or may not explode into violence and result in physical injury to someone at any given time, but which always has the serious potential to do so” and that this characterization applies “to all escapes, whether or not violence was actually involved”) (citing United States v. Gosling, 39 F.3d 1140, 1142 (10th Cir.1994)). C. Sixth Amendment Claim Finally, Mr. Flowers argues that the district court violated his Sixth Amendment rights by failing to submit the fact of his prior convictions to a jury. This argument is also foreclosed by circuit precedent. See United States v. Moore, 401 F.3d 1220, 1223, 1226 (10th Cir.2005) (<HOLDING>). III. CONCLUSION Accordingly, we AFFIRM Mr. 
 Holding statements: (A) holding that the fact of prior convictions under  924e need not be charged in an indictment and proven to a jury and also that the government need not charge in an indictment and prove to a jury that a defendants prior conviction constitutes a violent felony under  924e (B) holding that district court may enhance sentence based on fact of prior convictions under  924e regardless of whether admitted by defendant or found by jury (C) holding that facts regarding prior convictions need not be charged in an indictment nor proven to a jury beyond a reasonable doubt (D) holding that prior convictions relevant only to the sentencing of an offender found guilty of the charged crime do not need to be charged in an indictment or proven to a jury beyond a reasonable doubt (E) holding that elements of statute which became  924e need not be reflected in indictment for crime charged

holding that district court may enhance sentence based on fact of prior convictions under  924e regardless of whether admitted by defendant or found by jury