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.

offense; the maximum sentence is 10 years for each offense, which must run concurrently under Hale. By enhancing only one count and running it consecutively to the second count, appellant was sentenced to 12 years. This sentence exceeds the statutory maximum if both sentences had been enhanced under section 775.084 and run concurrently, or if neither had been enhanced and run consecutively. As such the appellant’s sentence violates Hale. Although appellant was not sentenced to the mandatory minimum of 5 years for the second offense, as explained in State v. Hill, 660 So.2d 1384 (Fla.1995), the requirement that sentences run consecutively is not limited to only the minimum mandatory portion of. a total sentence: The State argues that Hale and its predecessors, Palmer v. State A 1997) (<HOLDING>). Here appellant was sentenced as an habitual 
 Holding statements: (A) holding that a district court commits reversible error when it sentences a defendant to less than the statutory minimum where no exception to the mandatory minimum applies (B) holding that even if the minimum mandatory exceeds the statutory maximum the court must impose the minimum mandatory (C) holding fifteen year hfo mandatory minimum sentences on the three robbery convictions were required to run concurrently with the twentyfive year nonhfo mandatory minimum on the murder sentence (D) holding hfo mandatory minimum sentence for robbery must run concurrently with sentences imposed for nonhfo first degree murder convictions (E) holding that the fifteen year minimum sentence imposed under section 924e does not violate the eighth amendment
holding that a district court commits reversible error when it sentences a defendant to less than the statutory minimum where no exception to the mandatory minimum applies

aff'd, 683 So.2d 1042 (Ala.1996), cert. denied, 520 U.S. 1171, 117 S.Ct. 1438, 137 L.Ed.2d 545 (1997), quoting Ex parte Wilson, 571 So.2d 1251, 1261 (Ala.1990). In Brooks v. State, 695 So.2d 176 (Ala.Cr.App.1996), aff'd, 695 So.2d 184 (Ala.), cert. denied, 522 U.S. 893, 118 S.Ct. 233, 139 L.Ed.2d 164 (1997), this Court stated: “[A] prosecutor has the right to indicate to the jury those parts of the evidence or testimony presented by the State that the defense has failed to contradict; that process is not an infringement of the defendant’s Fifth Amendment privilege against self-incrimination. Duncan v. Stynchcombe, 704 F.2d 1213, 1215-16 (11th Cir.1983); Ex parte McWilliams, 640 So.2d 1015 (Ala.1993); Griffin v. State, 393 So.2d 523, 528 (Ala.Cr.App.1981).” 695 So.2d at 180 (<HOLDING>). “ ‘ “A prosecutor’s statement that the 
 Holding statements: (A) holding that it was permissible for prosecutor to comment on the general failure of the defense to produce any evidence (B) recognizing the right of a defendant to comment upon the failure of the state to produce evidence (C) holding that comment by prosecutor in closing argument that defense counsel did not produce evidence of the defendants innocence was not a comment on the defendants failure to testify (D) holding the prosecutors statements were not an inappropriate comment on the defendants failure to testify but rather a comment on the defendants failure to present convincing evidence to support his defense (E) holding a prosecutor may not comment on a defendants silence
holding that it was permissible for prosecutor to comment on the general failure of the defense to produce any evidence

to a hypothetical knowledgeable buyer, which should be factored into the discount, include (1) that the family had experienced prior disagreement which precipitated the creation of the trust; and (2) that one family member had been allowed to independently manage the 16 parcels and that his management was poor. The Tax Court stated that these circumstances, that would have been perceived by a willing buyer, indicate that the remaining family members would be resistant to and make it difficult for an outside buyer. If these facts were available to a knowledgeable buyer, it is obvious th ing ownership of apartments “was not a sufficient basis for issuance of the notice [of deficiency], in light of the opportunity for further, and much needed, investigation”); Nicholson, 60 F.3d at 1029 (<HOLDING>). The IRS cannot merely rely on an expert’s 
 Holding statements: (A) holding that irs could have discovered that its position was not justified had it adequately investigated the case before issuing the notice of deficiency (B) holding that former sec 272f does not require that the commissioner wait until the period for filing a petition as to a deficiency notice expires before issuing another deficiency notice as to the same taxable year (C) holding that a second deficiency notice issued for a taxable year was valid where it determined a deficiency in a different type of tax than did the earlier deficiency notice (D) holding that a notice of tax deficiency sent to a taxpayer by the irs need not be signed in order to be valid (E) holding that where notice of deficiency fails adequately to describe the basis on which the commissioner relies for his deficiency determination burden shifts to the commissioner to prove the accuracy of the deficiency determination

holding that former sec 272f does not require that the commissioner wait until the period for filing a petition as to a deficiency notice expires before issuing another deficiency notice as to the same taxable year