TASK DEFINITION: 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.
PROBLEM: a “responsible person” under § 6672 in these circumstances. B. Willfulness 1. Standard of Review As with the previous issue, the government asserts that the determination of willfulness under § 6672 is a question of law subject to de novo review, while Bradshaw argues that it is a question of fact on which the district judge’s ruling can not be overturned unless it is clearly erroneous. Some circuits have held that the ultimate issue of willfulness is subject to de novo review. United States v. McCombs, 30 F.3d at 320 (noting, however, that this is a difficult question that, in similar contexts, has divided the courts for over a century); Thibodeau v. United States, 828 F.2d at 1505-07. Our prior decisions have, however, treated this as an issue of fact. See Taylor, 69 F.3d at 417-18 (<HOLDING>); Denbo, 988 F.2d at 1033 (reviewing jury 
 Holding statements: (A) holding that we review for clear error the bankruptcy courts factual findings (B) holding that the district court sitting in review of the decision of the bankruptcy court erred in concluding that plaintiffs failure to pay over taxes was willful because the bankruptcy court had made no findings on willfulness we remanded for bankruptcy court findings (C) holding that 28 usc  1961a applies to bankruptcy court judgments because a bankruptcy court is a unit of the district court (D) holding that bankruptcy court may issue proposed findings and conclusions in a core proceeding over which the bankruptcy court does not have constitutional authority (E) holding that the bankruptcy court has the inherent power to award sanctions for badfaith conduct in a bankruptcy court proceeding

SOLUTION: holding that we review for clear error the bankruptcy courts factual findings

PROBLEM: 1 We note that the Supreme Court of Georgia recently vacated portions of the trial court’s injunction order in Barham v. City of Atlanta, 292 Ga. 375 (738 SE2d 52) (2013). 2 Am. Petroleum Prods., Inc. v. Mom & Pop Stores, Inc., 231 Ga. App. 1, 7 (3) (497 SE2d 616) (1998) (punctuation omitted). 3 Levine v. Sun Trust Robinson Humphrey, 321 Ga. App. 268, 275 (3) (740 SE2d 672) (2013) (punctuation omitted). 4 Am. Petroleum Prods., 231 G 215 SE2d 294) (1975) (“[When] the complaining party cannot legitimately claim surprise, either because he knew of the existence of the witness or had equal means of knowing, it is not error to fail to invoke the sanctions of postponement, mistrial, barring the witness, etc.”). Cf. Malley Motors, Inc. v. Davis, 183 Ga. App. 599, 600 (1) (359 SE2d 394) (1987) (<HOLDING>). 18 See Hunter v. Nissan Motor Co. Ltd. of 
 Holding statements: (A) holding that promises made by the prosecution to a witness in exchange for that witness testimony relate directly to the credibility of the witness (B) holding that a trial court abused its discretion by excluding the testimony of an expert witness where the testimony would have been relevant to show that the defendant breached a duty of care (C) holding that trial court abused its discretion in permitting the testimony of a witness who was not listed in the pretrial order and no reason was given for the failure to list the witness (D) holding that in order to state a claim for ineffective assistance of counsel based on the failure to call a witness to testify the claimant must allege 1 the identity of the potential witness 2 that the witness was available to testify at trial 3 the substance of the witnesss testimony and 4 an explanation of how the omission of the testimony prejudiced the case (E) holding that the jury is the judge of the weight and credibility given to witness testimony

SOLUTION: holding that promises made by the prosecution to a witness in exchange for that witness testimony relate directly to the credibility of the witness

PROBLEM: competent, and the proceedings moved forward. Harvey argues that the district court committed plain error in failing to grant his motion to withdraw his. plea because of Harvey's "marginal competency" and that his counsel provided ineffective assistance in failing to move to withdraw his plea on the same ground. 117 "The same standard applies to both a determination of competency to plead guilty and a determination of competency to stand trial." State v. Arguelles, 2003 UT 1, ¶ 50 n. 11, 63 P.3d 731. The district court's determination that Harvey was competent to stand trial was therefore also a determination that Harvey was competent to plead no contest. See id. Harvey argues that a finding of incompetency by one of the psychiatrists was sufficient reaso 1th Cir.2001) (per cu-riam) (<HOLDING>); United States v. Michlin, 34 F.3d 896, 899 
 Holding statements: (A) holding defendant cannot waive claims of an illegal sentence a sentence violating terms of plea agreement an unknowing and involuntary plea and ineffective assistance of counsel (B) holding that an inaccurate sentencing estimate did not render a plea unknowing unintelligent or involuntary because the defendant was informed of the statutory maximum (C) holding an attorneys mistaken prediction about a possible sentence does not render a defendants plea unknowing and involuntary (D) holding that ineffective assistance can render a guilty plea involuntary (E) holding that a defense attorneys failure to uncover a defendants prior felony convictions and the attorneys inaccurate sentencing prediction did not render the defendants plea unknowing and involuntary because the defendant knew at the time he pleaded guilty what his sentence might be

SOLUTION:
holding defendant cannot waive claims of an illegal sentence a sentence violating terms of plea agreement an unknowing and involuntary plea and ineffective assistance of counsel