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: of TILA;” (2) "The notes and security instruments signed by plaintiff and borrowers for the purchase of mobile homes were extensions of credit subject to TILA;” (3) "The requirement that insurance policies contain provisions covering Green Tree's possible repossession expenses are credit charges as defined by TILA and occur annually when each policy is renewed;” and (4) "No TILA disclosures are given by Green Tree.” (See Am.Compl. ¶¶ 21-23.) Green Tree does not rebut these contentions and instead only addresses the merits of the arbitration issue. In this Memorandum Opinion and Order, however, the court only addresses the question of whether Plaintiff may be compelled to arbitrate her claims, not the merits of the underlying claims themselves. 6 . See. also Gilmer, 500 U.S. at 23 (<HOLDING>); Rodriguez de Quijas, 490 U.S. at 480-83 
 Holding statements: (A) holding that claims arising under the age discrimination in employment act may be subject to arbitration (B) holding that age discrimination claim was subject to compulsory arbitration (C) holding that an agreement to submit age discrimination claims to arbitration does not constitute a waiver (D) holding that the faa requires arbitration of age discrimination claims when a valid arbitration agreement exists (E) holding that the age discrimination in employment act was not preempted by the nlra

SOLUTION: (A)

PROBLEM: see State v. Sosa, 1997-NMSC-032, ¶ 9, 123 N.M. 564, 943 P.2d 1017. {34} Defendant argues that two provisions in the current Delinquency Act suggest the Legislature’s intent to apply the beyond a reasonable doubt standard to the Section 32A-2-20 findings. These two provisions, Section 32A-2-24(B) (requiring proof beyond a reasonable doubt in probation revocation hearings), and Section 32A-2-16(E) (requiring proof beyond a reasonable doubt in a delinquency proceeding), are readily distinguishable from the amenability determination under Section 32A-2-20(B). First, the requirement of proof beyond a reasonable doubt in a delinquency proceeding is constitutionally mandated. See In re Winship, 397 U.S. at 364, 90 S.Ct. 1068. Second, a probation revocation hearing, l 7, 1140-41 (Ct.App.1978) (<HOLDING>); State v. Doe, 100 N.M. 649, 651, 674 P.2d 
 Holding statements: (A) holding that constitutional due process in civil contempt proceedings requires notice and a hearing but not the right to counsel (B) recognizing the right to trial by jury is a constitutional right to be given the same protections as other constitutional rights (C) holding right to testify was federal constitutional right (D) holding that treatment as a child is not a constitutional right but a right granted by the legislature and statute met basic due process requirements (E) holding basic elements of due process are notice and a right to be heard

SOLUTION:
(D)