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.

[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
[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


[Q]: 284 So.2d 905, 915-16 (La.1973); see Tesvich v. 3-A’s Towing Co., 547 So.2d 1106, 1111 (La.Ct.App.1989) (“[W]e have concluded on the basis of Lombard that the claim of each plaintiff with respect to his or her leases constitutes a separate occurrence.” (citation omitted)); see also Reynolds v. Transcon. Ins. Co., Civ. A. Nos. 94-1367, 94-1432, 1995 WL 16795, at *5-6 (E.D.La. Jan.17, 1995) (Duval, J.) (discussing and applying Lombard, Tesvich, and Soc’y of the Roman Catholic Church v. Interstate Fire & Cas. Co., 26 F.3d 1359 (5th Cir.1994)). The property damage in the DuroSeal petitions allegedly arose because of several negligent and fraudulent acts on the part of Jotun and others. Each of these acts does not constitute a separate bes, Inc., 924 So.2d 1131, 1133 (La.Ct.App.2006) (<HOLDING>); Korossy v. Sunrise Homes, Inc., 653 So.2d 
 Holding statements: (A) holding that a partys responsibility for damage from any cause included damage cause by the indemnitee (B) holding that property damage occurred when condominium owners received architects report detailing damage not during the four years of construction of the condos (C) holding that property damage occurred when homeowners noticed damage not when house was improperly constructed (D) holding that a similar exclusion denies coverage for property damage to the particular part of the real property that is the subject of the insureds work at the time of the damage if the damage arises out of those operations (E) holding that termite damage does not fall within the meaning of property damage in the policy because the alleged misrepresentations did not cause the damage the termites did
[A]: holding that a partys responsibility for damage from any cause included damage cause by the indemnitee


[Q]: exigent circumstances, that threshold may not reasonably be crossed without a warrant. 445 U.S. at 589-590, 100 S.Ct. at 1382 (alterations in original). The Fourth Amendment does not differentiate among types of “homes.” The term is of course broader than, for example, a single-family house. See Maryland v. Garrison, 480 U.S. 79, 90, 107 S.Ct. 1013, 1019, 94 L.Ed.2d 72 (1987) (Blackmun, J., dissenting) (Fourth Amendment protection applies to an apartment, “the equivalent of a single-family house”), citing Ker v. California, 374 U.S. 23, 42, 83 S.Ct. 1623, 1634-35, 10 L.Ed.2d 726 (1963); McDonald v. United States, 335 U.S. 451, 454-55, 69 S.Ct. 191, 192-93, 93 L.Ed. 153 (1948) (defendant’s room in a “rooming house” treated as a home); Serpas v. Schmidt, 827 F.2d 23, 28 (7th Cir.1987) (<HOLDING>). The principal protection against unnecessary 
 Holding statements: (A) holding that contractual conditions printed on cruise ticket were valid even though they were in small type (B) holding that vague on schedule and on track statements were immaterial misrepresentations (C) holding that ontrack dormitory rooms for racetrack employees were homes under the fourth amendment even though they were small temporary located near stables and accessible to track authorities by master keys (D) holding that film negatives and master recordings were tangible personal property even though they were valued in part for their intellectual content because they were also physically useful in the manufacturing process (E) holding that the juvenile defendants who voluntarily left their homes in the middle of night to ride to the police department in patrol cars and who were told they were not under arrest were not in custody
[A]:
holding that contractual conditions printed on cruise ticket were valid even though they were in small type