With no explanation, chose the best option from "A", "B", "C" or "D". the complaint “shall include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice was filed.” 28 U.S.C. § 2410(b). In keeping with the Supreme Court’s decisions regarding the construction of statutory waivers, a noncomplying complaint under 28 U.S.C. § 2410 does not invoke the statutory waiver of sovereign immunity granting consent to suit, and, consequently, cannot state a claim upon which relief could be granted. See Macklin v. United States, 300 F.3d 814, 821 n. 7 (7th Cir.2002); Dahn v. United States, 127 F.3d 1249, 1251 (10th Cir.1997); see also Hussain v. Boston Old Colony Ins. Co., 311 F.3d 623, 629 (5th Cir.2002) (<HOLDING>) (citing Estate of Johnson, 836 F.2d 940, 943

A: holding that the definition of customer under sipa should be construed narrowly
B: holding that the  2410 waiver must be narrowly construed to comport precisely with congressional intent
C: holding that personal injury exception should be construed narrowly so as not to include torts without physical injury
D: holding that  1 narrowly construed did not exclude employment contract of television news reporter
B.