Given the task definition and input, reply with output. 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