Teacher: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.
Teacher: Now, understand the problem? Solve this instance: even presuming arguendo that the I.R.S. was a party-in-interest with respect to the instant bankruptcy case pursuant to 11 U.S.C. 1109(b), the I.R.S. nevertheless was not, as Plaintiffs apparently concede, one of the parties expressly described in 11 U.S.C. 1141(a), which statutory provision, the Court holds, sets forth, with exceptions not applicable herein, the universe of parties that may be bound by a confirmed plan or order that confirms such plan, see In re Union Golf of Florida, Inc., 242 B.R. 51, 59-60 (Bankr.M.D.Fla.1998). Order of Court, dat. May 27, 2005, at 2-3. Such decision is supported not only by the Union Golf decision but also by several decisions cited therein, see Union Golf, 242 B.R. at 56-57 (citing In re Food City, Inc., 110 B.R. 808, 813 (Bankr.W.D.Tex.1990) (<HOLDING>), and In re Norwesco Development Corp., 68 B.R.
Holding statements: (A) holding in the instant case although creditor obtained relief from the automatic stay it failed to object or appeal from the confirmation order accordingly creditor is bound by the confirmation order (B) recognizing that when a creditor does not receive adequate notice the creditor is not bound by the confirmation order (C) holding that a government agency seeking to enforce a prior order regarding prepetition acts of a debt or is not bound by a confirmed plan a if such agency fails to participate in the confirmation of such plan b if the obligations that such agency seeks to impose upon such debtor do not constitute claims c notwithstanding that such plan purports to treat such debtors obligations to such agency and d since it thus is not a named entity within 1141a (D) holding that the sec does not qualify as a creditor of the estate bound by the confirmed plan pursuant to 1141a and that therefore the sec would thus not be barred from enforcing the securities laws with respect to the violation arising out of the plan notwithstanding its confirmation by court order (E) holding that a secured creditor is not entitled to receive any more than that to which it was entitled pursuant to the terms of the confirmed plan
Student:
holding in the instant case although creditor obtained relief from the automatic stay it failed to object or appeal from the confirmation order accordingly creditor is bound by the confirmation order