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: states that a lack of due diligence should not prevent a party from presenting the new evidence. See Restatement (Second) of Judgments 29 cmt. j (1982); see also Barker v. Brinegar, 346 N.J.Super. 558, 788 A.2d 834, 840 (2002) ("[T]he judge may consider diligence, or lack of diligence, ... [but] a lack of diligence does not require invocation of collateral estoppel particularly where, as here, plaintiff attempted to obtain Dr. Matthew's evaluation prior to the arbitration proceeding."). But see Klein v. Comm'r, 880 F.2d 260, 263 (10th Cir.1989) ("A party may not assert a change in controlling facts when the facts allegedly showing a change in circumstances could have been discovered in the exercise of due diligence."); Calcutt v. Comm'r, 91 T.C. 14, 25, 1988 WL 71262 (1988) (<HOLDING>). Having concluded that the fairness
Holding statements: (A) holding that posttrial discovery of asserted newly discovered evidence did not satisfy the requirement that the evidence must be such as with reasonable diligence could not have been discovered and produced at trial (B) holding that evidence which by due diligence could have been produced in the first proceeding is considered to have been available at the first proceeding and therefore will not preclude the application of collateral estoppel (C) holding that nonconstitutional claims that could have been raised on direct appeal may not be asserted in a collateral proceeding (D) holding that a workers compensation proceeding is a legal proceeding (E) holding that the party against whom collateral estoppel is asserted must have been a party to the prior action

A: holding that posttrial discovery of asserted newly discovered evidence did not satisfy the requirement that the evidence must be such as with reasonable diligence could not have been discovered and produced at trial
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Q: F.3d 65, 75 (2d Cir.2003). In this case, the defendants claim that the Rosado case constitutes precisely such a pending state proceeding. The district court, however, refused to apply Younger on the ground that there was not a strict identity of plaintiffs in the state and federal court actions; whereas the plaintiffs in state court are The New York Times and The Hartford Courant, in federal court they are The Courant and The Connecticut Law Tribune. Hartford Courant Co., 290 F.Supp.2d at 272-73. The question of the extent to which the plaintiffs in a federal action must be identical to the plaintiffs or defendants in the state court case upon which abstention is based is more complicated and less settled, however, than the district court acknowledged. Compare Spargo, 351 F.3d at 85 (<HOLDING>), with Steffel v. Thompson, 415 U.S. 452, 94
Holding statements: (A) holding that younger abstention is jurisdictional (B) holding that while younger abstention is only justified if the pending state proceeding has the authority to adjudicate a litigants federal claims when a litigant has not attempted to present his federal claims in related statecourt proceedings a federal court should assume that state procedures will afford an adequate remedy in the absence of unambiguous authority to the contrary (C) holding that younger abstention was appropriate while the case works its way through the state appellate process (D) holding that to avoid younger abstention plaintiffs must demonstrate that state law bars the effective consideration of their federal claims (E) holding that because the federal plaintiffs claims were essentially derivative of the state defendants younger abstention applied

A:
holding that younger abstention is jurisdictional
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