The Supreme Court held that Section 106(a) of the Bankruptcy Code, which waives the federal government's sovereign immunity "with respect to" certain provisions including §544, does not extend to waive sovereign immunity for state-law claims nested within a §544(b) claim. The Court reversed the Tenth Circuit's decision, finding that §106(a) is merely a jurisdictional provision that allows courts to hear §544(b) claims against the government but does not alter the substantive requirements of such claims or create new rights against the government.

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