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: fees for tax years 1995 through 1999, the parties stipulated that judgment was sought against Connie Ogg in rem only. 3 . Although it has been amended several times since its enactment in 1985, section 33.011 has always provided a process for a taxpayer to request a waiver of penalties and interest if the act or omission of an officer, employee, or agent of the appraisal district or taxing unit caused or resulted in the taxpayer’s failure to pay the tax before delinquency. See Tex. Tax Code Ann. § 33.011 (Vernon 2001). Here, the trial court stated in a finding of fact that the Oggs did not request a waiver of penalties or interest pursuant to section 33.011. The parties do not challenge that particular finding of fact. See McGalliard v. Kuhlmann, 722 S.W.2d 694, 696 (Tex.1986) (<HOLDING>). 4 . Act of May 24, 1979, 66th Leg., R.S., ch. 
 Holding statements: (A) holding unchallenged findings of fact are binding unless contrary is established as matter of law or there is no evidence to support finding (B) holding that unless an affirmative defense is established as matter of law defendant bears burden of obtaining jury findings necessary to support defense (C) holding that findings of fact are conclusive if supported by clear and convincing competent evidence even where the evidence might support contrary findings (D) holding that judgment on the pleadings will not be granted unless the movant clearly establishes that there are no material issues of fact and that he or she is entitled to judgment as a matter of law (E) holding that motion to dismiss should not  be granted unless the moving party has established that there is no material issue of fact to resolve and that it is entitled to judgment in its favor as a matter of law

A: (A)
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Q: federal courts intervene in the matter. The argument is unavailing, however, where the pending question is whether the Board’s proceedings constitute an effort by the state to impose its regulatory authority in a field preempted by Congress. See Association of Int’l Auto. Mfrs., Inc. v. Commissioner, Massachusetts Dep’t of Envtl. Protection, 208 F.3d 1, 2000 WL 298563, at *3 (1st Cir. March 27, 2000)(finding that the court’s initial invocation of the primary jurisdiction doctrine was unwise where “the ultimate legal determination of whether the Massachusetts regulations are preempted by the [federal Clean Air Act] is a question of federal preemption law for the courts alone to decide”); Volkswagen de Puerto Rico, Inc. v. Puerto Rico Labor Relations Bd., 454 F.2d 38, 41 (1st Cir.1972)(<HOLDING>). The state defendants also move to dismiss 
 Holding statements: (A) holding that the plaintiff must exhaust her administrative remedies and it does not matter that the plaintiff was using state law as the vehicle to press her assertion (B) holding that plaintiff was not required to exhaust its administrative remedies before the puerto rico labor relations board before invoking the jurisdiction of the federal courts to determine whether the boards assertion of jurisdiction was proper (C) recognizing the general rule that parties must exhaust prescribed administrative remedies before seeking relief from federal courts  (D) holding that plaintiff could not present his erisa estoppel claim to the district court because he did not properly exhaust it before the administrative review board (E) holding that federal prisoners need not exhaust their administrative remedies before filing suit in federal court

A: (B)
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Q: evidence was “fairly overwhelming” that Wilson acted knowingly and willfully, and certainly sufficient to support his convictions for theft of government funds. Tr. Trans., Doc. 106, p. 102-103. B. Aggravated Identity Theft and ■ “Means of Identification” Wilson further argues the evidence was insufficient to sustain his convictions for aggravated identity theft. He claims the use of the victims’ names on the refund checks, with no other identifying information, is not sufficient to identify a specific individual, and thus cannot constitute a “means of identification” under 18 U.S.C. § 1028A. We disagree. This issue is one of statutory interpretation. We must determine whether the use of someone’s name and forged signature on a United States Treasury check sufficiently iden Cir.2008) (<HOLDING>). While there can usually “be no plain error 
 Holding statements: (A) holding that the statute qualifies as an exemption 3 statute (B) holding that a defendants use of a persons name and social security number without permission constituted the use of a means of identification without lawful authority (C) holding a forged signature constitutes the use of that persons name and thus qualifies as a means of identification under the statute (D) holding that a party failed to meet this burden when he presented no corroborating evidence by the persons who could have given testimony regarding the execution of the deed such as the person signing as witness to his signature and the notary public who subscribed as having notarized his signature or a handwriting expert in support of the contention that his signature to the deed was forged (E) holding that even with substantial mitigation disbarment was warranted for an attorney who had forged his chents signature on a will when the chent died without signing and then submitted this forged document into court

A:
(C)
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