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]: 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
[A]: holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances


[Q]: motions). The Second Circuit has not yet announced a specific standard for exercising the district court’s discretion in ruling on such a motion. The Second Circuit has, however, stated that: “[o]nly ‘reasonably genuine surprise’ on the part of the appellant, Moylan v. Siciliano, 292 F.2d 704, 705 (9th Cir.1961), combined with an assertion of the nature of the additional evidence, Berns v. Pan Am. World Airways, 667 F.2d 826, 829 (9th Cir.1982), would give us sufficient reason to remand for the taking of additional evidence.” Air et Chaleur, S.A. v. Janeway, 757 F.2d 489, 495 (2d Cir.1985); see also Matthew Bender & Co., 158 F.3d at 679 (upholding district court’s decision to permit party to re-open a hearing where (1) additional evidence was material, (2) opposing part (S.D.N.Y.1994) (<HOLDING>). I shall consider the issue of Plaintiff’s 
 Holding statements: (A) holding that the rules of procedure are structured to provide the nonmovant with substantially more time for filing affidavits than the moving party because the nonmoving party should have an opportunity to examine and reply to the moving partys papers before the court considers them (B) holding that an appellate court is not required to search the appellate record with no guidance from the briefing party to determine if the record supports the partys argument (C) holding that the party moving for summary judgment waived its argument that the opposing partys affidavit should not be considered because the moving party never objected to the timeliness of the affidavit to the trial court (D) holding that when appraising a partys motion to reopen the record posttrial the court must consider 1 whether or not the moving partys failure to submit evidence was the result of its own lack of diligence 2 the extent to which reopening the record might prejudice the nonmovant and 3 where the interests of justice lie (E) holding the moving party must meet its burden by showing  that is pointing out to the trial court that there is an absence of evidence to support the nonmoving partys case
[A]: holding that the rules of procedure are structured to provide the nonmovant with substantially more time for filing affidavits than the moving party because the nonmoving party should have an opportunity to examine and reply to the moving partys papers before the court considers them


[Q]: further hold that the district court did not commit any procedural error or abuse its discretion by imposing an unreasonable sentence. See Gall v. United States, 552 U.S. 38, 51, 128 S.Ct. 586, 169 L.Ed.2d 445 (2007) (assuming sentencing decision is procedurally sound, appellate court considers substantive reasonableness of sentence under abuse-of-discretion standard); United States v. Stults, 575 F.3d 834, 849 (8th Cir.2009) (sentence was not unreasonable where record reflected that district court made individualized assessment based on facts presented and specifically addressed defendant’s proffered information in its consideration of sentencing factors), cert. denied, — U.S.-, 130 S.Ct. 1309, — L.Ed.2d - (2010); United States v. Feemster, 572 F.3d 455, 461 (8th Cir.2009) (en banc) (<HOLDING>). Having reviewed the record independently 
 Holding statements: (A) holding district court committed no significant procedural error despite departing downward from the guideline range for multiple reasons without explaining the weight it was attributing to each reason (B) recognizing that a party has not preserved a claim of procedural error if the party did not raise it in a manner sufficient to alert the district court to the specific error (C) holding that reviewing court first ensures that district court committed no significant procedural error then considers substantive reasonableness of sentence describing factors demonstrating procedural error (D) holding that a reviewing court must first ensure that the district court committed no significant procedural error (E) holding that the district court committed procedural error by failing to provide an indication of what facts it relied on to make a significant variance from the advisory guidelines range
[A]:
holding district court committed no significant procedural error despite departing downward from the guideline range for multiple reasons without explaining the weight it was attributing to each reason