instruction:
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.
question:
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
answer:
(D)


question:
(9th Cir.2003) (<HOLDING>).' Amara’s remaining contentions are 
 Holding statements: (A) holding that proper remedy for failure to exhaust is dismissal of the claim without prejudice (B) recognizing that dismissal may be proper where plaintiff concedes the failure to exhaust (C) holding that dismissal of a pro se complaint for failure to state a claim should generally be without prejudice but if the plaintiff has been given an opportunity amend his complaint and fails to do so the dismissal may be with prejudice (D) holding dismissal with prejudice is appropriate remedy for failure to timely file undertaking (E) holding that a review committee of the kansas board for discipline of attorneys had the authority to dismiss a complaint against an attorney with or without prejudice and when dismissal was ordered without specifying the nature of the dismissal the dismissal was without prejudice to the filing of later proceedings on the same matter
answer:
(A)


question:
chondrolysis, and as such, the manufacturer had a duty to warn of that risk. Id. at 570-71. The Sixth Circuit affirmed the lower court’s decision, wherein it dismissed the case at the summary judgment stage based on the court’s finding that the risk of chondrolysis was not knowable at the time of plaintiffs surgery. Id. at 577. After analyzing the medical literature plaintiff presented, the Sixth Circuit held: When all is said and done, not one of Rodriguez’s thirteen articles shows that medical experts understood in 2004 that infusing a joint with bupivacaine for two days could cause irreversible cartilage damage. [The manufacturer] had no duty to understand what the relevant medical literature did not. Id. at 572 ; see also, Mack v. Stryker, 893 F.Supp.2d 976, 986-88 (D.Minn.2012) (<HOLDING>). In sum, the Sixth Circuit concluded that none 
 Holding statements: (A) holding that the medical community did not draw a connection between pain pumps and chondrolysis or any similar injury suffered until 2005 (B) holding that there must be a causal connection between the advertising activity and the injury alleged in the underlying complaint (C) holding that  666 does not require any connection between the misconduct and federal funds (D) holding that to show a causal connection the plaintiff must demonstrate a relationship between the misconduct and the plaintiffs injury (E) holding that to have standing a plaintiff must establish an injury in fact a casual connection between the injury and that the injury will be redressed by a favorable decision
answer:

(A)