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.

Input: Consider Input: 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

Output: (D)


Input: Consider Input: 526 (6th Cir.2006) (explaining that “retire” is not synonymous with “age,” and holding that without more, employer’s statement that' plaintiff should “retire and make everybody happy” was not direct evidence of age discrimination); Erickson v. Farmland Indus., Inc., 271 y attitude during the 2010 discussion, Dunn has failed to show a specific link between the Board’s attitude and its decision to nonrenew his contract. After all, not only was there an almost two-year gap between the Board’s 2010 discussion and the 2012 nonrenewal, but the Board rehired Dunn twice during this period despite him being at least sixty years old. Given these circumstances, any link between the 2010 discussion and the 2012 nonrenewal is too attenuated to constitute direct evidence. See Bone, 686 F.3d at 954 (<HOLDING>); Haigh v. Gelita USA, Inc., 632 F.3d 464, 470 
 Holding statements: (A) holding that in order to raise prejudicial comments of trial court on appeal defendant must object to comments when made and move for a mistrial (B) holding that a supervisors repeated comments to an employee that the supervisor wanted to have sex with the employees fifteenyearold daughter were extremely severe because the comments were significantly more offensive than the typical crass comments we have found to be insufficient to constitute harassment in other cases (C) holding that comments relating to age made some three to fifteen or more years prior to plaintiffs discharge were not relevant to show that he was fired because of his age (D) holding that comments made at least four months before the adverse employment action were not connected to the decisionmaking process and thus were not direct evidence of age discrimination (E) holding that supervisors reactions to comments did not constitute direct evidence of age discrimination where comments were made six months prior to plaintiffs discharge and were unconnected to the discharge decision

Output: (E)


Input: Consider Input: supervisors or the Calhoun County jail of the injury or to follow the city’s policy of reporting all officer-caused injuries. Instead of believing Watkins’s lies, then, Mrs. Watkins argues that the officers determined to punish Watkins by making him suffer for them. There are thus two closely related factual disputes regarding what the officers did after they had made the crucial inference of a substantial risk to Watkins’s health: (1) whether the officers actually believed Watkins’s lies or instead disbelieved them and intended to punish Watkins for lying to them, and (2) whether the officers acted reasonably after having perceived that there was a risk to Watkins’s health. These disputes of material fact preclude summary judgment. Cf. Curry v. Scott, 249 F.3d 493, 508 (6th Cir.2001) (<HOLDING>). Thus, I believe that the district court erred 
 Holding statements: (A) holding that the issue of defendants actual knowledge should not be resolved on summary judgment but should be left to the trier of fact (B) holding that the reasonableness of a defendants efforts in discharging a duty of care is a question for the trier of fact when the record does not permit summary judgment (C) holding that the issue of proximate causation involves application of law to fact which should be left to the fact finder subject to limited review (D) holding that credibility determinations should not be resolved at the summary judgment stage (E) holding that where parties did not respond to an issue in summary judgment motion parties relinquished any claim on the issue and conceded that summary judgment should be entered against them


Output: (A)