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.

[EX Q]: challenge to the amount of refund awarded by DOE to a third-party claimant even though they failed to intervene while DOE was deciding the third-party claimant’s award”). Persistent, the defendant analogizes the instant APA claim with that denied in Brooks v. Snow, 313 F.Supp.2d 654 (S.D.Tex.2004). There, the plaintiffs sought a declaration from the court that Treasury Regulation 26 C.F.R. § 301.722-1 (listing the grounds authorizing the IRS to settle a tax case) was inconsistent with congressional intent, because the regulation omitted delays caused by the IRS in determining tax liability. Id. at 658-59. The court dismissed their complaint, explaining that they had not “allege[d] they ever submitted any offers-in-compromise and, therefore, they have not upp. 239, 255 (Ct.Cl. 1947) (<HOLDING>). Second, and most crucially, this plaintiff 
 Holding statements: (A) holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim (B) holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run (C) holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted (D) holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate (E) holding that a subsequent refund request on reassessed taxes was unnecessary as the government already had notice of the plaintiffs claim
[EX A]: holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim

[EX Q]: the rate must make a threshold showing that the rate at issue is unreasonable. Milne, 970 F.2d at 570; Covey, 763 F.Supp. at 482-83. Relevant factors in the determination include “relevant rate comparisons, a carrier’s proffer of a particular rate, and whether the rate would have moved the traffic had it been asserted at the time the shipments took place.” Matter of Brown Transport Truckload, Inc., 144 B.R. 183, 187 (Bankr.N.D.Ga.1992). One common method of making a prima facie showing of unreasonableness is to provide affidavit testimony demonstrating a significant disparity between the rates sought to be charged by the carrier and the rates charged by competing carriers at the time in question. See, e.g., Vining v. The Eureka Co., 1992 WL 370520, at *2 (N.D.Ill. Dec. 8, 1992) (<HOLDING>); Matter of Brown, 144 B.R. at 187 (noting 
 Holding statements: (A) holding that a plaintiffs prima facie showing of jurisdictional facts is reviewed de novo (B) holding eighty percent increase in demanded rates and showing that original rates were competitive with other carriers was prima facie unreasonable (C) holding prima facie showing of unreasonableness made by presenting evidence that tariff rates in effect at time of shipments were well above rates paid to other carriers for same service (D) holding that absence of competitive injury was not a defense to prima facie violation of  2e (E) holding that a prima facie case is subject to independent review
[EX A]: holding that a plaintiffs prima facie showing of jurisdictional facts is reviewed de novo

[EX Q]: his former counsel failed to adequately prepare him for the merits hearing in October 2004 before the Immigration Judge. Hossain also contends that, prior to the hearing, his former counsel failed to discuss with him the legal requirements for asylum, withholding of removal, or protection under the Convention Against Torture. Hossain admits that later, within a short time after the BIA denied his appeal, his former counsel read to him the BIA’s decision. Despite numerous signs that would have alerted a reasonable person — much less one with the legal education and training like Hossain — to his counsel’s possible deficient performance, Hossain nevertheless failed to take any action to investigate until he met with current counsel on October 12, 2007. See Avagyan, 646 F.3d at 680 (<HOLDING>). Under these circumstances, the BIA did not 
 Holding statements: (A) holding that the denial of petitioners appeal to the bia would have put a reasonable person in the petitioners position on notice that something was wrong with his attorneys preparation for the removal hearing (B) holding that attorneys admission to an element of the offense in the petitioners presence at a deportation hearing was binding on the petitioners (C) holding that it was an abuse of discretion for the bia to fail to consider the merits of a petitioners claim (D) holding that we will not review an issue or claim that was not presented to the bia in the petitioners notice of appeal or brief to the bia even if the bia considered the issue or claim sua sponte (E) holding that the mechanical failure of the petitioners car on the way to the hearing did not constitute exceptional circumstances where petitioners returned home instead of finding transportation to the hearing and made only a cursory effort to contact the court
[EX A]:
holding that attorneys admission to an element of the offense in the petitioners presence at a deportation hearing was binding on the petitioners