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.

That decision will not be disturbed on appeal even in cases in which the record does not reflect that the issue was ever considered by the parties or the trial court. Wilson, 692 S.W.2d at 671. As appellee points out, Wilson was a case in which the defendant appealed after the trial court denied his motion to suppress, and did not involve a State’s appeal. Wilson, 692 S.W.2d at 668 (noting at the time Wilson was decided that the State did not have the right to appeal the granting of a motion to suppress); Flores, 871 S.W.2d at 720. Although distinguishable in this respect, the reasoning of Wilson is still applicable to the instant case and the observations made in Wilson remain true regardless of which party originally initiates the appellate process. Cf. Wilson, 692 S.W.2d at 668 (<HOLDING>); State v. Brady, 763 S.W.2d 38, 42 (Tex.App. — 
 Holding statements: (A) recognizing though not relying upon the line of cases which hold the government may raise the issue of standing for the first time on appeal regardless of whether the motion to suppress was granted or denied (B) holding that a defendant who fails to raise a specific issue as the basis for suppression in a motion to suppress to the district court has waived the right to raise that issue on appeal (C) holding that standing is a jurisdictional issue that can be raised for the first time on appeal (D) holding that a party may not raise an issue for the first time on appeal (E) holding defendants argument the court erroneously denied his motion to suppress was reviewable as a constitutional issue even though defendant failed to raise the issue in a written posttrial motion
(A)

showing he was denied a constitutional right. Because Weaver’s application for a COA raises several claims, it is impossible to glean from the present record which issue(s) the district court thought worthy of appeal. Cf. Murray, 145 F.3d at 1250-51 (determining that while court of appeals could not decide issue not specified in COA, it could “construe the issue specification in light of the pleadings and other parts of the record”). Therefore we must remand the record for the district court to specify the issue or issues for appeal. See Muniz v. Johnson, 114 F.3d 43, 46 (5th Cir.1997); Lyons v. Ohio Adult Parole Auth., 105 F.3d 1063, 1076 (6th Cir.1997); Hunter v. United States, 101 F.3d 1565, 1584 (11th Cir.1996); but cf. Tiedeman v. Benson, 122 F.3d 518, 522 (8th Cir.1997) (<HOLDING>). It is so 
 Holding statements: (A) holding remand for specification of issues unnecessary where clear from briefing appellant had not made substantial showing he was denied any constitutional right (B) holding right to testify was federal constitutional right (C) holding that appellant had waived any objection to an instruction that he had himself introduced and which was amended by the state without objection from appellant (D) holding that application of section 9711h as amended did not deprive appellant of any constitutional right (E) holding that where appellant acknowledged timely receiving notice by regular mail appellant appeared and fully participated at the trial and appellant made no claim that he was harmed in any way appellee had fulfilled the primary purposes of texrcivp 21a
(A)

testified that Gollapudi admitted that he prepared and signed the W-2 forms and that they were false. Additionally, although Gollapudi presented evidence that the withholding amounts were true based on his “gross up” method, the District Court found this theory to be without merit based on the testimony of another IRS agent who demonstrated that no withholding was actually made. Moreover, it was established that the alleged withholding was never submitted to the IRS, but rather, was maintained in Gollapudi’s corporate checking account. Furthermore, Gollapudi’s reliance on Reynolds and Borman is misguided. Both of those cases involved § 7206(1) charges for filing the wrong tax form. Reynolds, 919 F.2d at 437 (“Using the wrong form does not violate § 7206(1).”); Borman, 992 F.2d at 126 (<HOLDING>). Furthermore, in Reynolds, the theory in the 
 Holding statements: (A) holding that materiality is not an element of  1542 because any false statement is sufficient (B) holding that plaintiff failed to prove reasonable reliance on a false statement (C) holding that form 4790 is not an administrative rule but is merely incidental to the statute and regulations and therefore false statements on the form can lead to criminal prosecution (D) holding that filing of improper form is not enough to establish false statement for  72061 purposes (E) holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under  72061

(D)