instruction:
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.
question:
of the Islamic Republic of Iran v. Elahi appears to indicate that the assets must be blocked at the time judgment against the asset is finalized. See 556 U.S. 366, 369, 377-79, 129 S.Ct. 1732, 1735, 1739-40, 173 L.Ed.2d 511 (2009) (“We ultimately hold that the Cubic Judgment was not a ‘blocked asset’ at the time the Court of Appeals handed down its decision.... ”). The controlling determination in that case, though, was that the asset in question was never blocked because Iran’s interest in it arose after the Treasury Department unblocked all Iranian assets. Id. at 376, 129 S.Ct. at 1739. In Holy Land Foundation, the assets were unreachable because they were unblocked during the pendency of the original civil suit, prior to the commencement of any execution proceeding. 722 F.3d at 687 (<HOLDING>). This rule is not just prescribed by law; it 
 Holding statements: (A) holding recoupment statute unconstitutional because it did not provide for a hearing prior to entry of judgment (B) holding that because the order lacked an independent basis it was an abuse of discretion to issue the mutual restraining order (C) holding that the governments restraining order against a blocked asset obtained prior to the entry of a civil judgment unblocked it for tria purposes (D) recognizing that a stay contained in anex parte order did not serve to suspend the effectiveness of the restraining notice otherwise any judgment debtor could obtain such an order without notice to the court that a restraining notice had been served or to the judgment creditor and recover his property theretofore properly made the subject of the restraining notice (E) holding that the cubic judgment was not blocked
answer:
holding recoupment statute unconstitutional because it did not provide for a hearing prior to entry of judgment


question:
of two dates between Ms. Jonasson and Kingsboro in 1988. In its view, the evidence was irrelevant and inflammatory. We cannot say that the district court abused its discretion in denying the motion in limine with respect to this evidence. The court believed that the evidence was relevant and ought to be before the jury because it had the task of evaluating the overall relationship of Ms. Jonasson and Kingsboro. Evidence that is relevant to the background of the case is admissible for that purpose. At the very least, it was not an abuse of discretion for the district court not to exclude this evidence in a motion in limine; the evidence was at least potentially relevant for the purpose the judge identified. See Hennessy v. Penril Datacomm Networks, Inc., 69 F.3d 1344 (7th Cir.1995) (<HOLDING>). LCFS did not object during the trial when Ms. 
 Holding statements: (A) holding that congress intended the courts to apply the civil rights act of 1991 to cases pending at the time of its enactment and to preact conduct still open to challenge after that time (B) holding that the damages and jury trial provisions of the 1991 act apply to conduct occurring prior to the date of enactment (C) holding that conduct prior to passage of the civil rights act of 1991 is admissible to provide context and background (D) holding that section 102 of the civil rights act of 1991 does not apply to preenactment conduct (E) holding that the  1981 amendments contained in  101 of the civil rights act of 1991 do not apply retroactively
answer:
holding that congress intended the courts to apply the civil rights act of 1991 to cases pending at the time of its enactment and to preact conduct still open to challenge after that time


question:
Tax Court under subparagraph (A), until the decision of the Tax Court has become final. Rules similar to the rules of sec. 7485 shall apply with respect to the collection of such assessment. (ii) Authority to enjoin collection actions. — Notwithstanding the provisions of sec. 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this subparagraph to enjoin any action or proceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates. 7 See Trent v. Commissioner, T.C. Memo. 2002-285 (<HOLDING>). 8 Respondent has adopted the following 
 Holding statements: (A) holding that the commissioner was not barred by sec 6330e1b from offsetting the taxpayers overpayments for later years against an earlier tax liability for which the taxpayer had claimed relief under sec 6015 (B) holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity (C) holding that a fpaa is the functional equivalent of a notice of deficiency because it serves to afford affected taxpayers that the commissioner has made a final administrative determination of their liability for particular tax years (D) holding the rule against taxpayer standing applies both to federal taxpayers and state taxpayers challenging state tax or spending decisions simply by virtue of their status as state taxpayers (E) holding this court generally lacks jurisdiction over the sec 6651a2 addition to tax for failure to pay tax
answer:

holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity