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: will "potentially eliminat[e] a substantial expenditure of time, resources, and money of the parties, their counsel, and the Court that may later be determined to have been unnecessary." Pis.' Br. filed Nov. 19, 2007, at 9. Because the opinion and order meets all of the requirements for certification, the court, in its discretion, grants plaintiffs' motion to certify an interlocutory appeal. Accordingly, IT IS ORDERED, as follows: 1. The paragraph of the ordering language on page 25 in the court's November 9, 2007 opinion and order is amended, as follows: Defendant's cross-motion for partial summary judgment is granted, and plaintiffs' motion for summary judgment is denied. Because controlling questions of law are involved with respect to which there are substantial grounds for di 5)
Holding statements: (A) holding that gross income can include interest or dividends accruing to fathers ira (B) holding that an overstatement of basis can constitute an omission from gross income within the meaning of irc 6501e1a (C) holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent (D) holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc 6501e1a (E) holding gross receipts provision to supply exception to general definition of gross income in case of trade or business and applying irc 6501e1a to omission of income

A: holding that gross income can include interest or dividends accruing to fathers ira
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Q: "orders approving the sale of property other than property resulting from claims brought by the estate against persons who have not filed claims against the estate." Id. at *7. Thus, the district court held that the bankruptcy court had "statutory jurisdiction to enforce its own orders ... [and that] Hudson's injunction motion was a 'core' matter under the plain language of the Bankruptcy Code." Id. Furthermore, citing the Stem opinion, the district court concluded that Stem's holding did not disturb the bankruptcy court's jurisdict rie Retail, Inc.), 304 F.3d 223, 229-30 (2d Cir.2002) (concluding that core jurisdiction exists in a dispute between non-debtors over interpretation of the bankruptcy court's sale order); In re Marcus Hook Dev. Park, Inc., 943 F.2d 261, 266-67 (3d Cir.1991) (<HOLDING>); In re Motors Liquidation Co., 513 B.R. 467,
Holding statements: (A) holding that the bankruptcy court plainly had jurisdiction to interpret and enforce its own prior orders (B) holding a bankruptcy court is empowered to reopen a bankruptcy case on its own motion under 11 usc 105a (C) holding that a proceeding that by its nature could arise only in the context of a bankruptcy case is a core matter subject to the jurisdiction of the bankruptcy court (D) holding that a motion to enforce bankruptcy sale order is a core proceeding and citing 11 usc 105a as the section which gives the bankruptcy court the power and the jurisdiction to enforce its valid orders (E) holding that bankruptcy court has discretionary power pursuant to 11 usc 105a to order preconfirmation plan payments in a chapter 12 proceeding

A:
holding that the bankruptcy court plainly had jurisdiction to interpret and enforce its own prior orders
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