In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

[EX Q]: challenge to the amount of refund awarded by DOE to a third-party claimant even though they failed to intervene while DOE was deciding the third-party claimant’s award”). Persistent, the defendant analogizes the instant APA claim with that denied in Brooks v. Snow, 313 F.Supp.2d 654 (S.D.Tex.2004). There, the plaintiffs sought a declaration from the court that Treasury Regulation 26 C.F.R. § 301.722-1 (listing the grounds authorizing the IRS to settle a tax case) was inconsistent with congressional intent, because the regulation omitted delays caused by the IRS in determining tax liability. Id. at 658-59. The court dismissed their complaint, explaining that they had not “allege[d] they ever submitted any offers-in-compromise and, therefore, they have not upp. 239, 255 (Ct.Cl. 1947) (<HOLDING>). Second, and most crucially, this plaintiff 
 Holding statements: (A) holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim (B) holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run (C) holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted (D) holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate (E) holding that a subsequent refund request on reassessed taxes was unnecessary as the government already had notice of the plaintiffs claim
[EX A]: holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim

[EX Q]: WTT Project area as defined by the Corps. NEF contends that we need not consider the State’s argument because the State failed to raise this argument in its initial motion to clarify, instead raising it for the first time in its Rule 59(e) motion. “Rule 59(e) motions are ‘aimed at reconsideration, not initial consideration.’ ” FDIC v. World Univ., Inc., 978 F.2d 10, 16 (1st Cir.1992) (quoting Harley-Davidson Motor Co., Inc. v. Bank of New England, 897 F.2d 611, 616 (1st Cir.1990)). In World University, this Court held that the defendant’s argument, which it raised for the first time in a Rule 59(e) motion, was barred where there was no reason why the defendant could not have presented its argument prior to its motion to alter or amend the judgment. Id.; see also Engler, 146 F.3d at 374 (<HOLDING>). This rule, however, does not cover the facts 
 Holding statements: (A) holding that the appellant waived an argument listed only in his summary of the argument (B) holding that a party in a habeas case waives an argument by failing to raise it before the district court (C) holding that the court did not have jurisdiction to consider an argument not presented to the board in a motion for reconsideration (D) holding that an argument was barred where the movant could have but did not raise its argument before the district court ruled in the original motion (E) holding the government waived its argument on appeal that the defendant did not have standing to challenge a search when it failed to raise the argument to the district court
[EX A]: holding that the appellant waived an argument listed only in his summary of the argument

[EX Q]: claiming that all of Oja’s state law claims were preempted by the MDA. The district court denied Howmedica’s motion and its motion for reconsideration. At the close of the evidence, Howmedica moved for a directed verdict on all of Oja’s state law claims based on MDA preemption. The district court denied the motion. After the jury returned its verdict, Howmedica renewed its motion for judgment as a matter of law, arguing only that the MDA preempted Oja’s negligent failure to warn claim. The district court denied the motion. On appeal, Howmedi-ca again argues only that the MDA preempts Oja's negligent failure to warn claim. Thus, we do not address whether the MDA preempts any of Oja’s other state law claims. See State Farm Fire & Cas. Co. v. Mhoon, 31 F.3d 979, 984 n. 7 (10th Cir.1994) (<HOLDING>). 2 . Oja underwent her PCA hip surgery on July 
 Holding statements: (A) holding that the petitioners failure to address an issue in the argument portion of his opening brief waived the issue (B) holding that the failure to raise an issue in the opening brief waives the issue (C) holding that a partys failure to raise an issue in the opening brief waived the issue even though the party raised the issue in his reply brief (D) holding that a party abandoned an issue by failing to raise it in the opening brief (E) holding that failure to raise issue in brief constitutes waiver of appeal of the issue
[EX A]:
holding that the petitioners failure to address an issue in the argument portion of his opening brief waived the issue