With no explanation, chose the best option from "A", "B", "C" or "D". the IRS to disgorge the payment. “Upon becoming final, the order confirming a chapter 13 plan represents a binding determination of the rights and liabilities of the parties as ordained by the plan. Absent timely appeal, the confirmed plan is res judicata and its terms are not subject to collateral attack.” 8 Collier, supra, ¶ 1327.02[1]; Paul v. Monts, 906 F.2d 1468, 1471 & n. 3 (10th Cir.1990) (noting under Chapter 11 provision analogous to § 1327(a) that a confirmed plan functions as a judgment). Furthermore, because “creditors are limited to those rights that they are afforded by the plan, they may not take actions to collect debts that are inconsistent with the method of payment provided for in the plan.” 8 Collier, supra, ¶ 1327.02[1][b]; see Habtemichael, 190 B.R. at 874 (<HOLDING>). Thus, the IRS was entitled to no more and the

A: holding that confirmation vests rights in creditors under  1306 and other equitable factors
B: holding that a creditors rights in a given case will be totally extinguished upon payment of the sums called for in the order of confirmation
C: holding that payment does not moot a confirmation request
D: 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
B.