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.

Q: 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

A: (D)
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Q: strengthen, not displace, any existing remedies employees may. have at law.” Id. It is clear from these excerpts that the STAA was not enacted to completely preempt state law remedies for retaliation against an employee who refuses to violate safety provisions. See Todd v. Frank’s Tong Service, Inc., 784 P.2d 47, 49-50 (Okla.1989) (noting that Congressional intent surrounding enactment of the STAA demonstrates that state law claims are not preempted); see also Parten v. Consolidated Freightways Corp., 923 F.2d 580, 583 (8th Cir.1991) (conclude ing that the Minnesota public policy statute was not an obstacle to the STAA and that Congress did not intend to occupy the entire field of interstate motor carriers); Whitworth v. TNT Bestway Transp., Inc., 914 F.Supp. 1434, 1436 (E.D.Tex.1996) (<HOLDING>); Dobberowsky v. Cryogenic Transp., Inc., 989 
 Holding statements: (A) holding texas exemption law was not preempted by erisa due to savings clause (B) holding that texas whistleblowers act was not preempted by the staa (C) holding a claim of a violation of the texas dtpa is preempted by the carmack amendment (D) holding that the age discrimination in employment act was not preempted by the nlra (E) holding that where the entity was incorporated in texas and the shareholders reside in texas and the bankruptcy case is pending in texas texas law  not arizona law  should be applied

A: (B)
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Q: Edwards thereafter made the scope of his consent less clear by placing the bag on the bed before the officer began the pat-down, his passive acquiescence while the officer searched the bag affirmed that the bag was within the scope of his consent. See Grinton, 14 Va.App. at 851, 419 S.E.2d at 863 (“The scope of a search may be further defined during the course of the search by the passive acquiescence of the person whose property is being searched.”); United States v. Rison, 946 F.2d 1497, 1501 (10th Cir.1991); United States v. Espinosa, 782 F.2d 888, 892 (10th Cir.1986) (“Failure to object to the continuation of the search ... may be considered an indication that the search was within the scope of the consent.”); McNair v. Commonwealth, 31 Va.App. 76, 83, 521 S.E.2d 303, 307 (1999) (<HOLDING>). In Grinton, the defendants expressly 
 Holding statements: (A) holding that the defendants consent to allow the officer to search her purse by way of holding it open for the officer was for consent to a limited view of the purses interior not to surrender possession  for an unrestricted search and thus the officer exceeded the scope of the defendants consent (B) holding that defendants failure to withdraw consent to search for criminal activity in his home included the top floor because he did not withdraw his consent to search when he observed the officer go upstairs (C) holding that the defendants unlawful arrest in his hotel room rendered his subsequent consent to the search of his room invalid even though he signed a consent form allowing the search after his arrest because the government  completely failed to address whether there was a break in the causal relationship between the unlawful arrest and the subsequent search (D) holding the defendant voluntarily consented to a search of his bedroom based upon evidence that defendant 1 did not contest the fact that he had voluntarily given verbal consent to the search 2 did not appear to be nervous or scared and was cooperative with the officers 3 led officers to his bedroom and 4 was present for the search and did not indicate at any time that he wished to revoke his consent (E) holding that it was objectively reasonable for the police to conclude that the general consent to search the respondents car included consent to search a bag within that car

A:
(B)
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