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 overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government’s requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words “Refused for Fraud” scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden 
 Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is  justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion
answer:
holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances


question:
comply with those conditions. See § 32A-2-13(G). In addition, Gerald received oral notification from the children’s court at his plea hearing that detention would result from failure to comply with certain grade court conditions. Gerald’s counsel and mother were present at the plea hearing. Gerald repeatedly told the court that he understood the conditions. {38} Furthermore, when Gerald signed the plea agreement and grade court order, he received the considerable benefit of being released into the community. Gerald now seeks to be relieved of the conditions of release while leaving the rest of the plea agreement intact. Having received the benefit of the plea, Gerald may not now complain that the conditions are invalid. Cf State v. Trujillo, 117 N.M. 769, 772, 877 P.2d 575, 578 (1994) (<HOLDING>); Herrera, 2001-NMCA-073, ¶25 (stating that 
 Holding statements: (A) recognizing that both parties to a plea bargain make various concessions and gain certain advantages during plea negotiations and underscoring that a criminal defendant having availed himself of the advantages of a plea agreement cannot welch on his part of the bargain internal quotation marks and citation omitted (B) holding that plea of guilty or nolo contendere is not rendered involuntary because it is a product of plea bargaining an accepted plea bargain must be recorded and court may accept a bargained plea to a lesser offense reasonably related to a charged offense (C) recognizing that a voluntary and understanding guilty plea entered without the benefit of a plea bargain waives all nonjurisdictional defects that occurred before the entry of the plea (D) recognizing that a single guilty plea may embody a series of interrelated concessions between the parties and allows the defendant to withdraw the entire plea when one part of the agreement fails (E) holding defendant did not prove an enforceable agreement only that there was some discussion of a plea bargain
answer:
holding that plea of guilty or nolo contendere is not rendered involuntary because it is a product of plea bargaining an accepted plea bargain must be recorded and court may accept a bargained plea to a lesser offense reasonably related to a charged offense


question:
in Bowman were appointed by the court to make educational decisions for children who were wards of the district, so that the advocates effectively acted as “parents” under the IDEA. See id. Accordingly, even though they were licensed attorneys, they could not recover fees as educational advocates because they were not acting in an attorney-client capacity. See id. Pressley distinguishes from this scenario because she was employed by the Chris Anwah Law Firm, instead of being appointed by the court as an advocate. See Adewusi Deck ¶ 1. Furthermore, Pressley’s work on this matter was similar to that performed by the billing attorneys. See PL’s Mot., Ex. B. Yet because she is not a member of the D.C. Bar, Pressley is not entitled to attorney rates. See Dickens, 724 F.Supp.2d at 120 (<HOLDING>); Agapito v. District of Columbia, 477 
 Holding statements: (A) holding trial court erred in awarding attorneys fees to physicians in absence of any evidence of attorneys fees (B) holding that the magistrate judge did not abuse her discretion in considering the prevailing hourly rates in the southern district of new york when awarding attorneys fees (C) holding that lexis fees are not taxable as costs but reserving ruling on whether such fees are recoverable as attorneys fees (D) holding that attorneys not admitted to the dc bar are not entitled to reimbursement but awarding fees at paralegal rates as equitable relief (E) holding that the court lacked jurisdiction to consider the appeal because it was filed before the final order awarding attorneys fees
answer:

holding trial court erred in awarding attorneys fees to physicians in absence of any evidence of attorneys fees