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.

Over Plaintiffs’ Refund Claim. The June 4, 2009 Second Amended Complaint also could be construed as alleging a claim for tax refund, because Plaintiffs request the return of taxes that they allegedly paid. Sec. Am. Compl. at 1-2. The court, however, does not have jurisdiction over this claim, because Plaintiffs have failed to pay the taxes owed in full. 26 U.S.C. § 6511(a). Plaintiffs insist that they fully paid the taxes in intiffs’ Takings Claim. Although Plaintiffs also argue the court has jurisdiction “as described in 28 U.S.C. § 1491, for a claim for just compensation for the taking of property [ ] by the government,” as a matter of law, tax collection is not a cognizable taking under the Fifth Amendment. U.S. Shoe Corp. v. United States, 296 F.3d 1378, 1383 (Fed.Cir.2002) (<HOLDING>). As the United States Court of Federal Claims 
 Holding statements: (A) holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable (B) holding that taxes are not private property that can be physically taken by the government (C) holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction (D) holding that when federal government acquires property through condemnation it must account for state and local property taxes interest and penalties (E) holding petitioner could not deduct real estate taxes imposed on property he did not own because these taxes were not imposed on him
(B)

essential element of an elevated breath alcohol level. Consequently, he contends that the judge’s ruling was essentially a determination that the exclusion of the BAT results left the State without sufficient proof to convict Defendant of the DWI charge, and that this constituted an adjudication of his innocence. Defendant also asserts that the judge’s oral comments that he had “reasonable doubt” and that he found Defendant “not guilty” further indicate that the judge deliberated on the merits of the case and acquitted Defendant of the DWI charge. Defendant does not, however, argue that the judge expressly ruled that Defendant was acquitted of the charges, nor would the record support such an assertion. See County of Los Alamos v. Tapia, 109 N.M. 736, 741, 790 P.2d 1017, 1022 (1990) (<HOLDING>). {20} The State concedes that jeopardy 
 Holding statements: (A) recognizing that when a cause of action is reduced to a judgment the cause of action is merged into the judgment and thereafter only an action on the judgment exists (B) recognizing that an actual express judgment of acquittal precludes retrial regardless of any defects in the process leading to the judgment (C) holding that defects in service of process must be raised in preliminary objections (D) holding on summary judgment that an attorney who failed to timely file an answer leading to a default judgment was on notice that a malpractice claim might be filed against him (E) recognizing that an appeal from a final judgment permits an attack against any nonfinal order or ruling leading up to it
(B)

it was unnecessary to the outcome of the case. Id. at 507 n. 3, 115 S.Ct. 1597. Clarifying its precedent, the Supreme Court stated an ex post facto violation does not rest on an inmate’s lost opportunity to reduce prison time but, rather, only upon a finding that legislation retroactively modified the definition of or increased the penalty for an inmate’s crime: After Collins, the focus of the ex post facto inquiry is not on whether a legislative change produces some ambiguous sort of ‘disadvantage,’ nor ... on whether an amendment affects a prisoner’s ‘opportunity to take advantage of provisions for early release,’ but on whether any such change alters the definition of criminal conduct or increases the. penalty by which a crime is punishable. Id. See also id. at 514, 115 S.Ct. 1597 (<HOLDING>). Moreover, the Supreme Court has never 
 Holding statements: (A) holding that parole guidelines are subject to the ex post facto clause (B) holding the application of change in law regarding the timetable for being eligible for parole board hearings was not an increase in punishment violative of the ex post facto clause (C) holding change in ultimate parole decisionmaker from board to governor does not violate ex post facto clause (D) holding that the ex post facto clause  has no application to deportation (E) holding that a change in parole law violates the ex post facto clause if the change in the law created a sufficient risk of increasing the measure of punishment attached to the covered crimes

(B)