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:
to warrant such a delay. See id. Moreover, despite his argument to the contrary, Staler did not demonstrate that his criminal trial was invalid due to a fundamental error. See Stoneman, 870 F.2d at 106. Stuler was indicted and convicted for violating 26 U.S.C. § 7208. See United States v. McKee, 506 F.3d 225, 244 (3d Cir.2007) (noting the elements of 26 U.S.C. § 7203 include that the defendant: (1) was required to file the tax returns; (2) failed to file them; and (3) acted willfully). Stuler’s invocation of a host of unrelated statutes and regulations does not alter the fact that “importing” is not an element of a § 7203 charge. He has therefore failed to satisfy his burden of establishing a funda-' mental error. See United States v. Cariola, 323 F.2d 180, 184 (3d Cir.1963) (<HOLDING>). Because Stuler showed neither that any 
 Holding statements: (A) holding that any proceeding which is challenged by the writ is presumed to be correct and the burden rests on its assailant to show otherwise (B) recognizing that an agencys decision to terminate an employee is presumed correct (C) holding that the burden is on the plaintiff (D) holding that an exercise by the state of its police power is presumed to be valid when it is challenged under the due process clause of the fourteenth amendment (E) holding that the burden is on the defendant when the validity of the warrant is challenged
answer:
recognizing that an agencys decision to terminate an employee is presumed correct


question:
of the evidence. Hicks, 509 U.S. at 511, 113 S.Ct. at 2749. In interpreting Hicks, supra, the Second Circuit has stated definitively as follows: [Defendant] misreads the Supreme Court’s statement in Hicks that once a defendant produces evidence of a legitimate, nondiscriminatory reason for his or her action, the plaintiff must then establish that the defendant’s actions were intentionally discriminatory. [Defendant] takes this statement as requiring the plaintiff to adduce additional evidence after the defendant’s production — evidence beyond that presented in the plaintiffs prima facie case. Justice Scalia took pains to preclude such an interpretation of the Court’s decision when he observed that, upon rejection of the defendant’s proffered reasons for its action , 142 (2d Cir.1993) (<HOLDING>), cert. denied, — U.S. -, 114 S.Ct. 1189, 127 
 Holding statements: (A) holding the plaintiff satisfies the burden of a prima facie case by a preponderance of the evidence (B) holding that former employer met its burden of proof that ubc exception applied (C) holding that the burden of proof is on the claimant (D) holding plaintiffs ultimate burden of proof can be met by combining proof submitted in its prima facie case with evidence that defendants proffered reasons for its acts were false (E) recognizing that a plaintiffs burden in establishing a prima facie case is not onerous
answer:
holding the plaintiff satisfies the burden of a prima facie case by a preponderance of the evidence


question:
both husband and wife conceded that there was no goodwill to be had and that they simply did not think that the business was worth valuing as a going concern. Nevertheless, at the end of trial, the court assigned $10,000 of goodwill to the trucking business. The trial court issued its opinion letter in March 2000 assigning a goodwill value to the business and issued its judgment in August 2000. Between that time, husband did not object to the trial court’s assignment of goodwill. It is this lack of objection that leads wife to conclude that husband did not preserve his argument. We agree with wife that husband did not properly preserve his objection to the trial court’s decision on goodwill. See McDougal v. Griffith, 156 Or App 83, 86-87, 964 P2d 1135 (1998), rev den, 328 Or 330 (1999) (<HOLDING>). However, we may reach this issue under the 
 Holding statements: (A) holding that the failure to object at trial customarily means that a party has not preserved the claim on appeal (B) holding party may not argue one ground at trial and another on appeal where appellant did not object to testimony at trial on the grounds raised on appeal that it was improper character evidence but objected only on the basis of relevancy issue was not preserved for review (C) holding that a plaintiff who did not object to the trial courts memorandum opinion giving defendants more on their counterclaim than they had requested had not preserved that issue for appeal (D) holding that a claim was not preserved for review where the defense failed to object on the specific grounds advanced on appeal (E) holding that an issue is preserved for appeal where the issue was sufficiently raised for the court to rule on it  
answer:

holding that the failure to object at trial customarily means that a party has not preserved the claim on appeal