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.

Input: Consider Input: 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

Output: holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances


Input: Consider Input: 198, ¶ 15, 761 A.2d 291 (adopting the view that we should not "anticipate a question of constitutional law in advance of the necessity of deciding it” (quotation marks omitted)). 12 . In fact, the court already could have terminated the guardianship. The mother represented in her first four affidavits that the child's father was unknown. There is now no dispute that she believed R.M. to be the father, and informed him and the court of that fact just weeks after filing her affidavit. When, in January of 2010, the court realized that the father had been identified, it could have terminated the guardianship because it was based on the fraud or misrepresentation of the mother. See 18-A M.R.S. § 5-204; M.R. Civ. P. 60(b)(3); Presnell v. Peoples Heritage Bank, 619 A.2d 1205, 1206 (Me.1993) (<HOLDING>). Indeed, the guardianship may no longer exist 
 Holding statements: (A) recognizing the courts inherent sua sponte powers in certain circumstances to allow it to manage its own affairs so as to achieve the orderly and expeditious disposition of cases in the furtherance of justice quotation marks omitted (B) recognizing inherent power in the courts to preserve the efficient and expeditious administration of justice and protect it from being impaired or destroyed (C) recognizing a district judge may dismiss a case sua sponte under either rule 41b or its inherent authority to manage its docket (D) recognizing every federal appellate court has a special obligation to consider its own jurisdiction even if it must do so sua sponte (E) holding that the right to choose counsel cannot be manipulated so as to obstruct the orderly procedure in the courts or to interfere with the fair administration of justice

Output: recognizing inherent power in the courts to preserve the efficient and expeditious administration of justice and protect it from being impaired or destroyed


Input: Consider Input: reasonably be viewed as so affecting the fairness and reliability of the proceeding that confidence in the outcome is undermined. See Maxwell v. Wainwright, 490 So.2d 927, 933 (Fla.1986) (citing Strickland, 466 U.S. at 668, 104 S.Ct. 2052). Thus, based on Strickland and Maxwell, we find that the record conclusively shows Franqui is not entitled to relief on this claim. Finally, in the penalty phase, the prosecutor made comments that tended to disparage Franqui’s mitigation. The prosecutor argued, “That’s the world of Dr. Toomer [Franqui’s mental mitigation expert], folks. Through the looking glass at Disney World. Make believe. Use your common sense.” This comment, suggesting that the mental mitigation is make-believe or a fantasy, is improper. See, e.g., Brooks, 762 So.2d at 904 (<HOLDING>). We have “long recognized that a prosecutor 
 Holding statements: (A) holding that it is not (B) holding that a district court can cure the effect of an improper prosecutorial comment with a jury instruction (C) holding that alleged prosecutorial misconduct must be evaluated in light of the prosecutors argument and the entire record and if a review of the record convinces the court that the jury would have convicted defendant even if it were not exposed to the alleged improper prosecutorial comments then no actual prejudice occurred (D) holding that prosecutorial denigration of a defendants mitigation by suggesting it is phantom is improper (E) holding failure to turn over brady material after prosecutorial phase of case had begun was covered by absolute prosecutorial immunity


Output: holding that it is not