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.

[Q]: 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
[A]: holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances


[Q]: with ever since his age of 13 and believes that this criminal record and his continued violation of the law does require a sentence at the top of the guideline range.” Id. at 8. I. A. Commerce Clause Challenge to Section 922(g)(1) Williams first challenges the constitutionality of the felon-in-possession statute as it applies to his possession of the Smith and Wesson revolver. Williams posits that because he possessed the gun solely within the State of Wisconsin, and because the record reveals no substantial connection between his possession of the gun and interstate commerce, Congress had no authority under the Commerce Clause, see U.S. Const. Art. I, § 8, cl. 3, to reach his possession of the gun. See United States v. Lopez, 514 U.S. 549, 115 S.Ct. 1624, 131 L.Ed.2d 626 (1995) (<HOLDING>). Williams did not make this argument below, so 
 Holding statements: (A) holding that the gunfree school zone act exceeds congresss authority to regulate commerce (B) holding that statute which prohibited gun possession near a school zone exceeded congresss authority under the commerce clause because the statute did not regulate activity that had a substantial effect on interstate commerce (C) holding that enactment of  13981 exceeded congressional authority under either the commerce clause or section 5 of the fourteenth amendment (D) holding that gunfree school zones act of 1990 which proscribed possession of a firearm within 1000 feet of a school exceeded congressional authority under commerce clause because it reached conduct that did not substantially affect or have a meaningful connection with interstate commerce (E) holding that the gunfree school zones act exceeds congress power under the commerce clause
[A]: holding that the gunfree school zone act exceeds congresss authority to regulate commerce


[Q]: 466 U.S. at 694, 104 S.Ct. 2052. If the deficient performance occurred during sentencing that resulted in the imposition of the death penalty, a petitioner must show that “absent the errors, the sentencer ... would have concluded that the balance of aggravating and mitigating circumstances did not warrant death.” Id. at 695. Because the Supreme Court of Virginia applied Strickland in rejecting Powell’s ineffectiveness claim, its decision was not “contrary to” clearly established federal law. Thus, review here is limited to whether the Supreme Court of Virginia applied Strickland unreasonably or made an unreasonable determination of the facts in light of the evidence presented. See § 2254(d)(1) & (2); see also Bell v. Cone, 535 U.S. 685, 699, 122 S.Ct. 1843, 152 L.Ed.2d 914 (2002) (<HOLDING>). A. Powell first alleges that a more thorough 
 Holding statements: (A) holding that a plaintiff must show that a statute  could never be applied in a valid manner  to prevail in a facial attack on its validity (B) holding petitioner must show prejudice to prevail on due process claim (C) holding petitioner has the burden of proof under the strickland test (D) holding that to prevail under  2254 a petitioner must show that the state court applied strickland to the facts of his case in an objectively unreasonable manner (E) holding that a plaintiff must show his belief was objectively reasonable in light of the facts and record presented
[A]:
holding that a plaintiff must show that a statute  could never be applied in a valid manner  to prevail in a facial attack on its validity