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.

[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]: 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


[Q]: Joseph F. Nascimento and his minor daughter Kendall E. Nascimento appeal pro se the district court’s dismissal, pursuant to Fed.R.Civ.P. 12(b)(6), of their civil rights action seeking reversal of a Montana state court decision regarding the custody of Kendall Nascimento. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo the district court’s dismissal and affirm. See H.C. v. Koppel, 203 F.3d 610, 613 (9th Cir.2000) (<HOLDING>); see also Branson v. Nott, 62 F.3d 287, 291 
 Holding statements: (A) holding that a court should abstain when an exercise of jurisdiction might lead to a parallel federal regulatory review mechanism complicating state administration (B) holding that federal district courts should abstain from interfering with pending state court proceedings (C) holding that courts should only abstain under younger if the state proceedings are coercive and not remedial and citing a number of district court opinions (D) recognizing that the longstanding public policy against federal court interference with state court proceedings generally requires federal courts to abstain from involvement in state criminal proceedings (E) holding that federal courts should apply state substantive law
[A]: holding that a court should abstain when an exercise of jurisdiction might lead to a parallel federal regulatory review mechanism complicating state administration


[Q]: does not logically support the inference that his decision to direct Collins to fire plaintiff was racially motivated. The evidence showed that Garr believed coworker reports of sexual harassment, warned plaintiff verbally and in writing, and fired him upon determining that McCauley’s complaint was credible. Moreover, there was no evidence that defendant had labeled plaintiff as a troublemaker because of his complaints, or that there was any connection between those complaints and his discharge. Thus, even if the allegations of sexual harassment were false, plaintiff failed to demonstrate that it was his race, and not the allegations of sexual harassment, that motivated defendant’s decision to discharge him. See Elrod v. Sears, Roebuck and Co., 939 F2d 1466, 1470-71 (11th Cir 1991) (<HOLDING>). Plaintiff’s subjective perception that he was 
 Holding statements: (A) holding that a plaintiff has not demonstrated that the employers reason for terminating him was pretextual if the employer reasonably believed the complaint of sexual harassment lodged against the plaintiff and acted on it in good faith (B) holding that where the employer fired the plaintiff upon a good faith belief that he sexually harassed coworkers the plaintiff could not prove pretext by challenging the harassment allegations (C) holding that a plaintiff may rely on the same evidence to prove both pretext and discrimination (D) holding that the test for good faith is the actual belief of the party and not the reasonableness of that belief (E) holding that plaintiff failed to establish pretext where plaintiff was terminated after the employer conducted an investigation into a subordinates allegations of misconduct on the part of the plaintiff and believed the allegations to be true even though plaintiff presented evidence in the lawsuit that the allegations may have been false
[A]:
holding that a plaintiff has not demonstrated that the employers reason for terminating him was pretextual if the employer reasonably believed the complaint of sexual harassment lodged against the plaintiff and acted on it in good faith