With no explanation, chose the best option from "A", "B", "C" or "D". 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

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 the tax was indirect even though the recipient could not shift the tax to others
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 sovereign immunity does not bar extinguishment of united states junior lien in proceeding in which united states was not a party
C.