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.
Q: 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
A:
(C)