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.

[Q]: the juror rather than leaving a doubt as to his or her impartiality.” Weinstein Design Group, Inc. v. Fielder, 884 So.2d 990, 994 (Fla. 4th DCA 2004) (quoting Bryant v. State, 765 So.2d 68, 71 (Fla. 4th DCA 2000)). We conclude that prospective jurors Forber and Spurlin’s responses were sufficient to create a reasonable doubt as to their impartiality. Admittedly, the State attempted to rehabilitate these prospective jurors and they said they could follow the jury instructions and be fair and impartial. However, based on the totality of the answers given, we find a reasonable doubt as to the ability of these two prospective jurors to serve impartially in this case. Consequently, they should have been stricken for cause. See, e.g., Somerville v. Ahuja, 902 So.2d 930 (Fla. 5th DCA 2005) (<HOLDING>); Bell v. Greissman, 902 So.2d 846 (Fla. 4th 
 Holding statements: (A) holding that the trial court did not err by allowing the prosecution to question prospective jurors regarding their ability to announce a death sentence in an appropriate case (B) holding that prospective jurors should have been excused for cause because they did not affirmatively state that their bias against the plaintiffs would not affect their ability to render an impartial verdict (C) holding that a defendant could not establish stricklands prejudice prong because any erroneous exclusion of an impartial juror was harmless because we have every reason to believe the replacement was also an impartial juror the defendant does not dispute that he was convicted and sentenced by an impartial jury and he presents no reason to think that a jury composed of a slightly different set of impartial jurors would have reached a different verdict (D) holding that plaintiffs did not have standing because they did not sue the party with the clear ability to act (E) holding that the trial court did not abuse its discretion in refusing to strike for cause two potential jurors who had heard andor read about the case but indicated that they could render a fair and impartial verdict based on the evidence presented
[A]: (B)


[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
[A]: (E)


[Q]: him at the time of their release. See id. at 1226. Cf. Cashman v. Coopers & Lybrand, 877 F.Supp. 425, 433-34 (N.D.Ill.1995) (primary liability permissible where an accounting firm “played a central role in the drafting and formation” of misstatements that a partnership incorporated into a fraudulent Prospectus, even if Prospectus did not disclose the accountant’s role as “mastermind”). So far, the courts in this district have uniformly rejected efforts to impose liability on accountants for merely reviewing and approving financial statements where there was no evidence the accountant played a significant role in drafting the statement, and there are no attributions in the statement to the accountant. See In re Kendall Square Research Corp. Sec. Litig., 868 F.Supp. 26, 28 (D.Mass.1994) (<HOLDING>) (citing Software Toolworks, 38 F.3d at 1078, 
 Holding statements: (A) holding that an auditor intricately involved in the creation of misstatements and omissions may be liable under  10b even if the statements could not be reasonably attributable to him (B) holding that defendant could not be liable for distributing defamatory statements unless it knew or had reason to know of statements (C) holding an auditors review and approval of quarterly financial statements nonactionable under  10b and stating that because defendant did not actually engage in the reporting of the financial statements  but merely reviewed and approved them the statements are not attributable to defendant and thus defendant cannot be found liable for making a material misstatement (D) holding that where a defendant expressly manifested his belief in the truth of the statements contained in the motion to dismiss thereby adopting those statements as his own such statements are admissible against the defendant in the states case in chief (E) holding rule 16 does not apply to oral statements other than statements of the defendant
[A]:
(C)