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: for [her] employer! ] to operate efficiently and effectively.” Id. at 418-19, 126 S.Ct. 1951. The point of this inquiry, then, is “both to promote the individual and societal interests that are served when employees speak as citizens on matters of public concern and to respect the needs of government employers attempting to perform their im portant public functions.” Id. at 420, 126 S.Ct. 1951. With that premise as a backdrop, the Supreme Court held that “when public employees make statements pursuant to their official duties, the employees are not speaking as citizens for First Amendment purposes, and the Constitution does not insulate their communications from employer discipline.” Id. at 421, 126 S.Ct. 1951; see also Haynes v. City of Circleville, 474 F.3d 357, 364-65 (6th Cir.2007) (<HOLDING>). Thus, Garcetti and its Sixth Circuit progeny 
 Holding statements: (A) holding that the plaintiffs speech was not constitutionally protected because it was made in his official capacity and there was simply no evidence that he was speaking as a citizen on a matter of public concern (B) holding that pursuant to garcetti plaintiffs speech made in the course of his official duties was unprotected as a matter of law (C) holding that a teachers complaint to school authorities that her principal had instructed her to make improper changes in her own students grades was unprotected because it was made pursuant to her official duties (D) holding that garcetti barred claims involving speech not necessarily required by the plaintiffs job duties but nevertheless  related to his job duties (E) holding that when protected speech is inextricable from unprotected speech the court will treat the entire message as protected

Output: holding that the plaintiffs speech was not constitutionally protected because it was made in his official capacity and there was simply no evidence that he was speaking as a citizen on a matter of public concern


Input: Consider Input: 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

Output: 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


Input: Consider Input: indicated a willingness to consider additional factors. See Osborne v. Ohio, 495 U.S. 103, 110-11, 110 S.Ct. 1691, 109 L.Ed.2d 98 (1990). In Osborne, the Supreme Court addressed the issue of whether Ohio could ban the possession of child pornography. Id. at 108, 110 S.Ct. 1691. In finding it could, the Court relied not only on the harm caused to the children who are used in its production (i.e., Ferber), but also on the harm that children suffer when child pornography is used to seduce or coerce them into sexual activity. Id. at 111, 110 S.Ct. 1691. Thus, in Osborne, the Court indicated that protecting children who are not actually pictured in the pornographic image is a legitimate and compelling state interest. See Id. See also United States v. Hilton, 167 F.3d 61, 70 (1st Cir.) (<HOLDING>), cert. denied — U.S. —, 120 S.Ct. 115, — 
 Holding statements: (A) recognizing that competing interests of parents children and the state requires additional analysis (B) recognizing that because the state has cognizable interests in the safety of children in its jurisdiction neglectful parents may be separated from their children (C) holding that the governments interest in the welfare of children embraces not only protecting children from physical abuse but also protecting childrens interest in the privacy and dignity of their homes and in the lawfully exercised authority of their parents (D) recognizing minnesotas interest in protecting the interests of the child (E) recognizing the supreme courts subtle yet crucial extension of valid state interests to include protecting children not actually depicted


Output: recognizing that competing interests of parents children and the state requires additional analysis