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.

Ex Input:
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

Ex Output:
(D)


Ex Input:
automobiles are likewise per se reasonable given probable cause, then by the same logic any search or seizure could be carried out without a warrant, and we would simply have read the Fourth Amendment out of the Constitution”). The Court cannot allow law enforcement to emasculate well settled constitutional protections in order to cure their own mistake. 9 . The Court notes that the Supreme Court has implied that exigent circumstances are never necessary to justify a warrantless search, but has never expressly stated such a conclusion without first noting that the vehicle in question was somehow readily mobile. See Search And Seizure, supra at 477-81, 91 S.Ct. 2022. As a result, lower courts have split when interpreting its meaning. See United States v. Reed, 26 F.3d 523 (5th Cir.1994) (<HOLDING>); United States v. Reis, 906 F.2d 284 (7th 
 Holding statements: (A) recognizing that among the circumstances accepted as providing exigent circumstances for a warrantless search are those where a true emergency exists (B) holding that officers cannot base a warrantless search on an exigent circumstance of their own creation (C) holding that the searehincidenttoalawfularrest rule does not apply to a warrantless search that provides the probable cause for the subsequent arrest because one cannot justify the arrest by the search and then simultaneously justify the search by the arrest (D) holding that camey notwithstanding the fact that a car is moveable alone is not sufficiently exigent circumstances to justify a warrantless search (E) holding that parole status alone is insufficient to justify search of a parolee

Ex Output:
(D)


Ex Input:
hold that a court of appeals may not award a new trial on the basis of an erroneous eviden-tiary decision” in the absence of a post-verdict motion. Fuesting v. Zimmer, Inc., 448 F.3d 936, 939 (7th Cir.2006). Likewise, in Metcalf v. Bochco, 200 Fed.Appx. 635, 637 n. 1 (9th Cir.2006), the Ninth Circuit stated that Unitheim "deals with the specific situation of a party’s failure to renew, post-verdict, a Rule 50 motion challenging the sufficiency of the evidence in a civil jury trial” and reasoned that "Unitherm is inapposite” to Metcalf's case because the appellants did not "challenge the sufficiency of the evidence on appeal.” 3 . Our circuit has repeatedly accepted such claims of retaliation for taking FMLA leave. See, e.g., Arban v. West Publ’g Corp., 345 F.3d 390, 403 (6th Cir.2003) (<HOLDING>); Wysong v. Dow Chemical Co., 503 F.3d 441, 
 Holding statements: (A) holding that employers oral denial of plaintiffs request for fmla leave showed interference (B) holding that  825220c is a reasonable interpretation of the statutes prohibition on interference with and restraint of employees rights under the fmla  2615a1  and that the labor departments conclusion that employer use of the taking of fmla leave as a negative factor in employment actions  violates  the act is  a reasonable one (C) holding that an employee who did not present evidence that she could have returned to work prior to the expiration of her fmla leave allowance was not entitled to additional leave merely because her employer had not properly provided her with notice that the leave was designated as fmla leave (D) holding that there was sufficient evidence to support the jurys conclusion that west retaliated against arban for taking leave under the fmla (E) holding that employee who exceeded fmla leave was subject to immediate discharge on the very first workday that he was both absent from work and no longer protected by the fmla

Ex Output:

(D)