TASK DEFINITION: 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. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.
PROBLEM: 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

SOLUTION: (E)

PROBLEM: character of a person in order to show that he acted in conformity therewith,” though it may be admissible for other purposes. If a trial judge overrules a Rule 404(b) objection, finding the evidence of another crime or wrong admissible for one of these other purposes, the trial judge must also conduct a Rule 403 balancing test. This filtering analysis requires assessing whether the probative value of the evidence outweighs the danger of undue prejudice before evidence may be admitted. Watts v. State, 635 So.2d 1364, 1368 (Miss.1994). ¶ 56. Once again, Grindle did not object or in any way argue that the evidence of his subsequent arrest was being elicited in violation of Rule 404(b). So his Rule 404(b) argument is waived. See Ruben-stein v. State, 941 So.2d 735, 760 (¶ 87) (Miss.2006) (<HOLDING>). And by not objecting under Rule 404(b), his 
 Holding statements: (A) holding that plainerror review applies where the defendant fails to object to a constructive amendment (B) holding that to admit evidence of prior bad acts under rule 404b ala r evid the state must demonstrate that the evidence was reasonably necessary to its case (C) holding rule 16 does not apply to oral statements other than statements of the defendant (D) holding admission of prior bad acts of child abuse was reversible error when the defendant did not have exclusive control over the children during the period when the prior bad acts occurred (E) holding that failure to object to statements of prior bad acts barred argument on appeal that statements violated rules 404b and 403 without conducting any plainerror analysis

SOLUTION: (E)

PROBLEM: opinion issued on April 6, 2005, and issue the following clarified opinion in its place. Maurice Harris appeals the denial of his motion for post-conviction relief. We affirm the order denying postconviction relief because he never appealed his resen-tence, and the holding in Apprendi v. New Jersey, 530 U.S. 466, 120 S.Ct. 2348, 147 L.Ed.2d 435 (2000), is not retroactive. Harris was charged with attempted first degree murder with a firearm (Count I) and armed robbery with a- firearm (Count II). He was 15 years old at the time that the alleged crimes were committed. A jury trial found him guilty as charged. On direct appeal, in Harris v. State, 674 So.2d 854 (Fla. 3d DCA 1996), this Court vacated the conviction on Count I under the authority of State v. Gray, 654 So.2d 552 (Fla.1995) (<HOLDING>), and remanded the case with instructions to 
 Holding statements: (A) holding that there is no crime of attempted felony murder in florida (B) holding that attempted felony murder was abolished (C) holding that the crime of attempted felony murder no longer existed in florida (D) holding that attempted felony murder is a logical impossibility (E) holding that the crime of attempted first degree felony murder does not exist

SOLUTION:
(B)