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.

[EX Q]: 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
[EX A]: (E)

[EX Q]: was safe to operate, afforded discretion to the FAA to “make its own findings” whether the submitted documentation satisfied that requirement. Id. Likewise, as the district court noted, 49 C.F.R. § 385.17(f) is not a “check list.” J.A. at 105. It leaves it to the FMCSA to determine whether a carrier’s submission provides evidence that corrective action has been taken, and whether the agency has the resources to reach a final decision within 45 days. Such decisions, which relate to a regulatory agency’s “implementation of a mechanism for compliance review” and necessarily require “balancing the objectives sought to be obtained against such practical considerations as staffing and funding,” constitute discretionary functions themselves. Varig Airlines, 467 U.S. at 819-20, 104 S.Ct. 2755 (<HOLDING>). Discretion thus suffuses 49 C.F.R. § 
 Holding statements: (A) recognizing a discretionary function exception to that waiver (B) holding that the faas alleged negligence in failing to check certain specific items in the course of certificating a specific aircraft as part of a spotcheck program involved calculated risks but fell squarely within the discretionary function exception (C) holding that actions against the faa for its alleged negligence in certificating aircraft for use in commercial aviation are barred by the discretionary function exception of the federal tort claims act id at 821 104 sct 2755 because the faas decisions as to the manner of enforcing regulations is plainly a discretionary activity id at 819 21 104 sct 2755 (D) holding that the faas application of a spotcheck system to a particular aircraft was a discretionary function (E) holding that the discretionary function exception may apply in the absence of a conscious decision 
[EX A]: (D)

[EX Q]: 42 U.S.C. § 4822. The statute’s language does not unambiguously create new rights enforceable by Section 8 tenants under § 1983. Rather than expressly creating such rights, the LBPPPA grants administrative authority to the executive branch and mandates that the Secretary of HUD include certain requirements relating to the provision of information to purchasers and tenants, periodic risk assessments, inspections, reductions, and abatement of lead-based paint hazards. Id. at § 4822(1)(A)-(G). The Act requires HUD to implement certain “procedures” for public housing agencies to follow. This language falls well short of unambiguously conferring individual rights on tenants who would benefit from the Secretary’s procedures. See Roseberry v. United States, 736 F.Supp. 408, 410 (D.N.H.1990) (<HOLDING>). Further, the administrative regulations in 
 Holding statements: (A) holding that the lbpppa did not create an implied private cause of action and recognizing that the act is in essence a legislative directive to the secretary of housing and urban development hud to establish and implement procedures addressing such hazards and that the lbpppa is purely an administrative authoritygranting statute (B) recognizing the cause of action (C) holding that the rehabilitation act does not create a private right of action against the secretary of education acting in his role as an administrator (D) recognizing implied private action under the collection agency act (E) holding that the rehabilitation act does not create a private right of action against the secretary of transportation where the apa provides an adequate remedy
[EX A]:
(A)