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]: of any act which is within the scope of the lawful duty or authority of that officer, ... or who knowingly resists or obstructs the service or execution by any authorized person of any civil or criminal process or order of any court, commits a simple misdemeanor---However, if a person commits an interference with official acts, as defined in this subsection, and in so doing inflicts bodily injury other than serious injury, that person commits an aggravated misdemeanor. Iowa Code § 719.1(1). Because an aggravated misdemeanor under Iowa law carries the possibility of a two-year prison sentence, see Iowa Code § 903.1(2), it qualifies as a “prior felony conviction” for purposes of § 4B1.1, see USSG § 4B1.2, comment, (n.1). See United States v. Postley, 449 F.3d 831, 832 (8th Cir.2006) (<HOLDING>). To convict Malloy under section 719.1(1), a 
 Holding statements: (A) holding that an aggravated misdemeanor conviction under section 7191 is a felony for purposes of assessing criminal history points under ussg  4a12c (B) holding that conduct designated as a felony under state law but as only a misdemeanor under the controlled substances act does not qualify as an aggravated felony (C) holding that drug felony under state law can constitute an aggravated felony for federal sentencing guidelines purposes even if the same conduct would not constitute a felony under federal law (D) holding that a felony conviction in new york state court for possession of cocaine constituted an aggravated felony where the conviction would have also been punishable under the controlled substance act even though the crime would have only constituted a misdemeanor under federal law (E) holding that conviction under  2702a3 or 4 is an aggravated felony under  101a43f
[EX A]: holding that conduct designated as a felony under state law but as only a misdemeanor under the controlled substances act does not qualify as an aggravated felony

[EX Q]: the statute.” 167 F.3d at 992 (citing Haun, 90 F.3d at 1100; United States v. Cavalier, 17 F.3d 90, 93 (5th Cir.1994); United States v. Paramo, 998 F.2d 1212, 1217-18 (3d Cir.1993)). See also United States v. Valuck, 286 F.3d 221, 226 (5th Cir.2002) (reaffirming the holding in Cavalier that “the cashing of an illegally obtained check can promote the completion of an underlying unlawful act”). The Federal Express packages at issue in the money laundering counts contained checks fraudulently obtained by IDM. A rational trier of fact could reasonably conclude that the transfer of the checks from Barbados to New York and the negotiation of those checks promoted the underlying mail fraud scheme, and that by facilitating the negotiation of the checks Bo 88831, at *2 (6th Cir. Mar. 17, 1994) (<HOLDING>); United States v. Jackson, 935 F.2d 832, 842 
 Holding statements: (A) recognizing exception to application requirement when employer does not notify employees of available promotion and does not provide formal mechanism for expressing interest in promotion (B) holding no offense of attempted seconddegree murder where statute allows conviction without proof of intent to kill (C) holding that promotion and concealment are alternative bases for a money laundering conviction proof of intent to accomplish either will suffice (D) holding that it is the fact of concealment and not the intent to conceal that is prohibited under 49 usc  1472f (E) holding that concealment is just one factor to consider and is not a mandatory element
[EX A]: recognizing exception to application requirement when employer does not notify employees of available promotion and does not provide formal mechanism for expressing interest in promotion

[EX Q]: significant understatements of liability totaling over $1 million. Accordingly, the court concludes that defendant is subject to penalty under I.R.C. § 6694. IV. CLAIM FOR INJUNCTIVE RELIEF UNDER I.R.C. § 7402 In addition to the injunctions sought under I.R.C. §§ 7407 and 7408, the Government also seeks an injunction pursuant to I.R.C. § 7402. This statute grants the district courts of the United States the authority “to render such judgments and decrees as may be necessary or appropriate for the enforcement of the internal revenue laws.” As set out above, the conduct of defendant has resulted, inter alia, in significant understatements of tax liability and, consequently, is subject to an injunction under I.R.C. § 7402. See United States v. Cohen, 222 F.R.D. 652, 657 (W.D.Wash.2004) (<HOLDING>); United States v. Franchi, 756 F.Supp. 889, 
 Holding statements: (A) holding property lien for nonpayment of sales tax was beyond boroughs authority to collect sales tax (B) holding that us was entitled to injunction under  7402 for defendants provisions of false and fraudulent tax advice through his website and his sales of forms and documents that result in substantial understatements tax liabilities (C) holding that the essential purpose of use tax is the recoupment of lost sales tax revenue (D) holding that  1983 is not an exception to the state tax injunction act (E) holding that plaintiffs who received fraudulent tax advice and acted in reliance on the advice though only alleging a future risk of being assessed penalties for acting on the advice had alleged an injuiyinfact
[EX A]:
holding property lien for nonpayment of sales tax was beyond boroughs authority to collect sales tax