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.

Example 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
Example 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

Example Input: ” Boone v. Commonwealth, 14 Va.App. 130, 133, 415 S.E.2d 250, 251 (1992). “A battery is an unlawful touching of another.... Whether a touching is a battery depends on the intent of the actor, not on the force applied.” Adams v. Commonwealth, 33 Va.App. 463, 468-69, 534 S.E.2d 347, 350 (2000) (citation omitted). “ ‘[T]he slightest touching of another ... if done in a rude, insolent, or angry manner, constitutes a battery for which the law affords redress.’ ” Id. at 469, 534 S.E.2d at 350 (citation omitted). Accordingly, where Vaughn claims he only intended to scare Robinson and did not intend to shoot or wound him, Vaughn would not be entitled, in my opinion, to have the jury instructed on assault and battery. See Wynn v. Commonwealth, 5 Va.App. 283, 292, 362 S.E.2d 193, 198 (1987) (<HOLDING>). A second theory supported by the evidence is 
 Holding statements: (A) holding that shooting at a person intending only to scare the person where no touching or wounding occurs supports instructing the jury on simple assault (B) holding that simple assault includes urinating on another (C) holding with no analysis that any person or organization who may be legally liable therefor applies to a person legally liable for injuries caused by an accident   4 when under the facts of the case the only person to whom the clause could have applied was a tortfeasor (D) holding that punching another person is a statutory assault (E) holding simple assault is a lesser included offense of recklessly endangering another person
Example Output: holding that simple assault includes urinating on another

Example Input: 151, 27 L.Ed. 887 (1883)). Whüe repeals by implication “are not favored,” Congress is not required to make an express statement in order to modify an existing statute via subsequent appropriations legislation. Tennessee Valley Auth. v. Hill, 437 U.S. 153, 189, 98 S.Ct. 2279, 57 L.Ed.2d 117 (1978) (internal quotation marks omitted). A “positive repugnancy” between the existing statute and the appropriations statute is sufficient to indicate the earlier statute’s suspension or repeal. Id. at 190, 98 S.Ct. 2279 (internal quotation marks omitted); see also Morton v. Mancari, 417 U.S. 535, 550, 94 S.Ct. 2474, 41 L.Ed.2d 290 (1974) (repeal is implied when the earlier and later statutes are “irreconcilable”). Congress could not have stated more clearly that the ATF is prohib -16 (E.D.Va.1999) (<HOLDING>). Since the ATF owes the plaintiff no duty 
 Holding statements: (A) holding that to grant a writ of mandamus a court in the exercise of its discretion must be satisfied that the writ is appropriate under the circumstances (B) holding that section 925c authorizes judicial review of only the denial of an application for relief (C) holding that the only role for the judiciary is judicial review of a denial of relief under  925c (D) holding that congress clearly intended to suspend  925c relief by denial of funding for investigating and processing applications under the statute and denying writ of mandamus (E) holding that a denial of due process warrants mandamus relief
Example Output:
holding that to grant a writ of mandamus a court in the exercise of its discretion must be satisfied that the writ is appropriate under the circumstances