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.

to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government’s requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words “Refused for Fraud” scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden 
 Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is  justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion
holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances

of G.D.’s older sibling, C.D., based on the abuse of G.D. The court may not terminate parental rights based on the abuse of a sibling without a finding of a nexus between the abuse and the prospective abuse. O.M. v. Dep’t of Children & Family Servs. (In re G.C.A.), 863 So.2d 476 (Fla. 2d DCA 2004) (citing R.F. v. Dep’t of Children & Families (In re M.F.), 770 So.2d 1189 (Fla.2000)); see also C.M. v. Dep’t of Children & Families (In re C.M.), 844 So.2d 765, 766 (Fla. 2d DCA 2003) (“Children who have not been abused may be adjudicated dependent based on abuse inflicted upon their siblings; however, the evidence must demonstrate a nexus between the abuse and any prospective abuse to another sibling.”). But see T.P. v. Dep’t of Children & Families, 860 So.2d 1084, 1089 (Fla. 5th DCA 2003) (<HOLDING>). “Generally, this nexus is established when 
 Holding statements: (A) holding that parental rights may be terminated based on the egregious abuse of a sibling without a showing of a nexus but providing that the parent should be afforded the opportunity to show a lack of a nexus (B) holding that in order to support a termination of parental rights based on prospective abuse it is necessary to show that the behavior of the parent was beyond the parents control likely to continue and placed the child at risk and citing as an example the parents mental illness (C) holding the parental rights of a child may not be terminated unless that parent has been represented by counsel at every critical stage of the proceedings (D) recognizing that a court is not limited in what it may consider in determining whether parental rights should be terminated (E) recognizing petitioners must be afforded the opportunity to show good cause for filing a longer petition
holding that in order to support a termination of parental rights based on prospective abuse it is necessary to show that the behavior of the parent was beyond the parents control likely to continue and placed the child at risk and citing as an example the parents mental illness

as corroboration of the testimony of a covert witness; each case must be judged on its own facts. Id. The tends-to-connect standard does not present a high threshold. See id. (citing In re C.M.G., 905 S.W.2d 56, 58 (Tex.App.-Austin 1995, no writ)). The corroborating evidence does not, by itself, have to establish the guilt of the defendant beyond a reasonable doubt, but it does have to tend to connect the defendant with the offense. McDuff, 939 S.W.2d at 613; Brown, 159 S.W.3d at 711; Torres, 137 S.W.3d at 196. Evidence that merely provides corroboration of “details” of the accomplice's testimony is not sufficient if it does not corroborate a fact that tends to connect the defendant to the offe , at *2 (Tex.App.-Fort Worth May 27, 2004, pet. ref'd) (not designated for publication) (<HOLDING>); Leal v. State, No. 05-03-00281-CR, 2004 WL 
 Holding statements: (A) holding that mens rea required for possession of a controlled substance is knowledge that defendant possessed a controlled substance (B) holding that it was not necessary for the state to prove that the defendant knew the precise nature of the controlled substance he was convicted of delivering when evidence established that he knew it was a controlled substance (C) holding officers identification of defendants voice on tape recording of phone call setting up controlled buy sufficient to corroborate informants testimony regarding subsequent buy (D) holding that possession of listed chemical with intent to manufacture controlled substance is controlled substance offense (E) holding informants testimony of actual transfer of a controlled substance sufficiently corroborated by testimony of dea agents that informant was given 150 to make controlled buy and by video recording made by informant that showed him buying two 50 rocks from defendant

holding that mens rea required for possession of a controlled substance is knowledge that defendant possessed a controlled substance