With no explanation, chose the best option from "A", "B", "C" or "D". personally liable for administrative expenses, an excessive award will reduce funds otherwise available to pay creditors to whom the McGuirls will remain directly liable. We see nothing either remote or indirect in such an interest. We do not agree with the bankruptcy court that the McGuirls are attempting to assert rights belonging to creditors and the estate, none of whom exercised their right to object to the administrative expenses in this ease. See In re McGuirl, at 3 (citing Worth v. Seldin, 422 U.S. 490, 499, 95 S.Ct. 2197, 2205, 45 L.Ed.2d 343 (1975) for proposition that a plaintiff “generally must assert his own legal rights and interests, and cannot rest his claim to relief on the legal rights or interests of third parties”); see also Securities Northwest, 573 F.2d at 626 (<HOLDING>). For one thing, as we conclude above, because

A: holding that the irs did not improperly withhold records when it provided responsive documents just over five months after the request was made but gave four intervening notices stating that the irs needed more time
B: holding that shareholder was improperly seeking to champion  rights belonging to the irs
C: holding that majority shareholders had legitimate business reasons for terminating a shareholder which included the reason that the shareholder was not working well with other employees
D: holding that a decedents tax settlement with the irs did not establish the value of his estates claim against the irs as a matter of law
B.