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]: 235, 239 (Fed.Cir.1988). On appeal, Mr. Baney does not challenge the Board’s determination that collateral estoppel bars his leave-related claims. We agree with the Board that Mr. Baney’s claims are barred by collateral estoppel because they challenge the same issues that Mr. Baney actually litigated and that were necessary to the decisions in previous proceedings. See, e.g., Baney v. Dep’t of Justice, 409 Fed.Appx. 319 (Fed.Cir.2010) (finding no USERRA violation for charging Mr. Baney with eleven and a half hours of AWOL in November 2008); Baney v. Dep’t of Justice, 263 Fed.Appx. 892 (Fed.Cir.2008) (finding no USERRA violation for charging Mr. Baney with 23 days of leave while on active military duty for 30 days); see also Baney v. Dep’t of Justice, 327 Fed.Appx. 895 (Fed.Cir.2009) (<HOLDING>). Accordingly, we affirm the Board’s decision 
 Holding statements: (A) holding that because relitigation of issue was barred by collateral estoppel res judicata determination of finality of judgment dismissed for lack of standing was not relevant (B) holding that collateral attacks on bankruptcy courts jurisdiction are barred by res judicata (C) holding that the plaintiffs claims were barred by res judicata when the federal courts judgment was finalized by denial of his petition for certiorari (D) holding that mr baneys challenge to being charged with 208 hours of annual leave while on active military duty for 30 days was barred by the res judicata effects of our 2008 decision (E) holding that a trustees claim was barred by res judicata and stating that the trustee could have asked the bankruptcy court to reserve his fraud claims for later adjudication which would have avoided his claims being barred
[A]: (D)


[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]: judgment of the district court denying his petition for a writ of habeas corpus. We assume the parties’ familiarity with the fac appealability on ineffective assistance of counsel, the “cause” Hernandez assigns for his procedural default, suggests that it intended to allow review of the procedural bar. However, even assuming that the district court wished this court to review its procedural bar finding or that we would grant a certificate of appealability on this issue, the correctness of the district court’s central holding — that there was no error, constitutional or otherwise — in the state trial court’s charge on intent is dispositive. The test for finding charge-based constitutional error is a strict one. See Cupp v. Naughten, 414 U.S. 141, 146, 94 S.Ct. 396, 38 L.Ed.2d 368 (1973) (<HOLDING>). We see no basis for finding a Fourteenth 
 Holding statements: (A) holding that error in method by which interest from damages award was calculated was an error in substantive law not a clerical or mathematical error (B) holding that a trial court does not commit plain error unless the error is clear under current law (C) holding that any error was harmless and thus not plain error (D) holding that constitutional error cannot be premised on error in a charge unless the error violated some right which was guaranteed to the defendant by the fourteenth amendment (E) holding that when defendant properly objects to charge error reversal required unless error was harmless
[A]:
(D)