With no explanation, chose the best option from "A", "B", "C" or "D". may initiate a separate suit, in federal court pursuant to 28 U.S.C. § 1345, to foreclose on its lien on the attached property. Note that the United States’ lien, if senior, may be preserved even if the United States does not withdraw from the state proceedings, and even if those proceedings end in a judgment against the United States, unless the plaintiff can point to some statutory authority for waiver of the United States’ sovereign immunity. The United States’ voluntary intervention would not appear to constitute a waiver, because the United States Attorney has no power, in the absence of statutory authority, to waive the United States’ sovereign immunity. Armstrong v. United States, 283 F.2d 122 (3rd Cir.1960); contrast United States v. Brosnan, 363 U.S. at 252, 80 S.Ct. at 1117 (<HOLDING>). As a second alternative ground for removal,

A: holding that in statute authorizing suits against united states limits time period in which such suits may be brought united states retains its sovereign immunity as to any suits brought outside of that time period therefore court does not have subject matter jurisdiction over suit against united states that is barred by statute of limitations
B: holding that the united states is liable for interest only in the event of a clear statutory waiver of sovereign immunity
C: holding that sovereign immunity does not bar extinguishment of united states junior lien in proceeding in which united states was not a party
D: holding that the ats does not waive the united states sovereign immunity
C.