TASK DEFINITION: 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.
PROBLEM: 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

SOLUTION: (D)

PROBLEM: v. Allen, 615 F.3d 1122, 1136 (9th Cir.2010) (emphasizing the parsimonious nature of an effective EA) (quoting 40 C.F.R. § 1500.1(b)). The DOE has more than met its burden here. Accordingly, we find that the DOE’s discussion of the 2005 anthrax shipping incident in the DREA and the FREA satisfies NEPA. b. The “Restricted” Experiments We do not reach the issue of whether the DOE’s decision not to include information about “restricted” experiments in the FREA was arbitrary or capricious because the district court properly found that this argument was waived. Here, Tri-Valley CAREs did not address the district court’s ruling that the argument was deemed waived in its opening appellate bricf. Thus, the issue is not properly before us. See Smith v. Marsh, 194 F.3d 1045, 1052 (9th Cir.1999) (<HOLDING>). Claims not made in an opening brief in a 
 Holding statements: (A) holding that arguments not raised by a party in its open ing brief are deemed waived (B) holding that arguments not raised in district court are waived (C) holding that arguments not raised before the trial court are waived (D) holding that arguments not raised in the opening brief are waived (E) holding that arguments that are not raised or that are not accompanied by factual and legal support are deemed waived

SOLUTION: (A)

PROBLEM: an erroneous legal standard. Instead, Hiedeman argues that “[t]he rationale for [abortion] statutes— the woman’s health and safety — applies with no less force where the woman rather than another person performs the abortion.” Thus, he argues that the U.S. District Court erred in determining that McCormack was likely to succeed on the merits. We disagree. a. History of Abortion Statutes. Historically, laws regulating abortion have sought to further the state’s interest in protecting the health and welfare of pregnant women, who alone bear the burden and risks of pregnancies. With this interest in mind, abortion statutes were first enacted to protect pregnant females from third parties providing dangerous abortions. See Roe v. Wade, 410 U.S. 113, 151, 93 S.Ct. 705, 35 L.Ed.2d 147 (1973) (<HOLDING>); Abele v. Markle, 342 F.Supp. 800, 806 
 Holding statements: (A) recognizing minnesotas interest in protecting the interests of the child (B) recognizing that the purpose of abortion laws in the late 19th and early 20th centuries did focus on the states interest in protecting the womans health rather than in preserving the embryo and fetus (C) recognizing and protecting the interest of municipality in preserving nonpartisan police force and appearance thereof (D) holding that laws with the purpose of placing an obstacle in the path of a woman seeking an abortion are invalid (E) holding that the governments interest in the welfare of children embraces not only protecting children from physical abuse but also protecting childrens interest in the privacy and dignity of their homes and in the lawfully exercised authority of their parents

SOLUTION:
(B)