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]: residence. Upon arrival, the police recovered shell casings from a .40 caliber weapon. Robles told the police that he was not home when the shots were fired, and he denied-owning a .40 caliber weapon. Despite Robles’ denials, Detective Cabrera recovered a .40 caliber pistol that was registered to Robles. The police did not follow up with Robles or the witnesses. Once again, Robles was not charged. In August 2010, Johnson amended his pending PCRA petition to allege that the Commonwealth violated Brady by withholding the above-described police reports. The PCRA court dismissed Johnson’s amended petition as untimely. On appeal, however, this Court reversed and remanded for a merits review of Johnson’s Brady claim. See Commonwealth v. Johnson, 619 Pa. 386, 64 A.3d 621 (2013) (per curiam) (<HOLDING>). After remand, the PCRA court granted 
 Holding statements: (A) holding that the oneyear bar contained in  2255 acts as an affirmative defense and not a jurisdictional bar (B) holding that coleman could use certain information to bring a new and separate suit even though that information was discovered subsequent to a violation of the courts protective order (C) holding that attorney abandonment constitutes an extraordinarycircumstance that allows a federal court to disregard the state procedural bar to hearing a habeas petition (D) holding that infirmities in state habeas proceedings do not constitute grounds for federal habeas relief (E) holding that the information discovered during the federal habeas proceedings constitutes newly discovered facts for pur poses of the b1ii exception to the pcras jurisdictional time bar
[A]: (E)


[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]: written opinion, memorandum of decision or findings of fact and conclusions thereon relating to the issues raised on appeal." 2 . Moreover, we held that the concrete subcontractor's actions were not the proximate cause of the employee's injuries. Woods, 648 N.E.2d at 1202. Rather, the intervening collapse of the scaffold, which could not have been foreseen by the concrete subcontractor, was the proximate cause of the employee's injuries. Id. 3 . Although the Crawfords mention in the complaint that Dawn was an invitee on the property, this allegation is relevant to a determination of whether Dawn was rightfully on the property. See infra. 4 . Guy's Concrete and Modern analyze the duty issue by using our supreme court's three-part analysis set forth in Webb. See Webb, 575 N.E.2d at 995 (<HOLDING>). However, it is unnecessary for us to perform 
 Holding statements: (A) holding that before a duty can be imposed there must be a relationship between the parties and the harm must have been foreseeable (B) holding that in determining whether a duty exists a court should consider the following factors 1 the reasonable foreseeability of injury 2 the reasonable likelihood of injury 3 the magnitude of the burden that guarding against injury places on the defendant and 4 the consequences of placing that burden on the defendant emphasis added (C) holding that in determining whether to impose a duty the following factors must be balanced 1 the relationship between the parties 2 the reasonable foreseeability of harm to the person injured and 3 public policy concerns (D) holding that a high degree of foreseeability is required to impose a duty to hire security guards and that the requisite degree of foreseeability rarely if ever can be proven in the absence of prior similar incidents of violent crime on the landowners premises (E) holding no duty and noting that foreseeability bears on the scope of a duty and not whether it exists in the first place
[A]:
(C)