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. 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.
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: 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

PROBLEM: the instructions misstated the law or misled the jury to the prejudice of the objecting party.” United States v. Felts, 579 F.3d 1341, 1342 (11th Cir. 2009). We will not reverse a conviction because of an erroneous instruction unless we are “left with a substantial and ineradicable doubt as to whether the jury was properly guided in its deliberations.” Id. at 1342-43 (quotation marks omitted). We evaluate the instruction as a whole and in the context of the entire trial. United States v. Seabrooks, 839 F.3d 1326, 1333 (11th Cir. 2016), petition for cert. filed, (U.S. Feb. 16, 2017) (No. 16-8072). Challenges to jury instructions that are raised for the first time on appeal, however, are reviewed for plain error only. United States v. Madden, 733 F.3d 1314, 1322-23 (11th Cir. 2013) (<HOLDING>); United States v. Schlei, 122 F.3d 944, 973 
 Holding statements: (A) holding that the defendant bears the burden under plainerror review (B) holding that a defendant who fails to raise rule 11 error at trial has the burden to satisfy the plainerror rule (C) holding that plainerror review applies where the defendant fails to object to a constructive amendment (D) holding that plainerror review applies when a defendant fails to make a specific rule 32i3b objection based on a district courts failure to resolve a factual dispute (E) holding that plain error review applies where the defendant fails to object to the lack of an opportunity to allocute

SOLUTION: holding that the defendant bears the burden under plainerror review

PROBLEM: not admissible ... [because it is] not subject to cross-examination by the prosecution. Therefore, such statements are appropriately [ jadmissible ... to prove only that the defendant earlier spoke consistently with his present testimony, the credibility of which is being challenged.” “A defendant may introduce his or her own prior consistent statements [in limited circumstances:] when the prosecution suggests that the defendant has a motive to falsify, alleges that the defendant’s testimony is a recent fabrication, or attempts to impeach the defendant with a prior inconsistent statement. [Where] the defendant [does] not testify at trial[,] ... none of these exceptions applie[s].” (citations omitted)); cf. also Bennett v. Commonwealth, 236 Va. 448, 468, 374 S.E.2d 303, 316 (1988) (<HOLDING>). Numerous federal and state courts, applying 
 Holding statements: (A) recognizing defendants state and federal constitutional rights to testify (B) holding that admitting evidence of a defendants prior statement to an investigator proffered by the commonwealth did not violate the defendants fifth amendment rights by forcing him to testify to dispute it (C) holding that the prosecutors comment regarding the defendants failure to call a potential witness did not shift the burden of proof because it did not implicate the defendants fifth amendment right not to testify (D) holding district court did not violate sixth amendment by admitting defendants outofcourt statement (E) recognizing that the fifth amendment forbids comment by the prosecution on a defendants failure to testify

SOLUTION:
recognizing defendants state and federal constitutional rights to testify