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.

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: (E)
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Q: evidence to conclude that the government’s conduct in this case amounted to a material breach, it denied Malone’s appeal. 87-2 BCA 1119,758, at 99,966. In our view, the government materially breached this contract. According to Restatement (Second) of Contracts § 241(e) (1981), “the extent to which the behavior of [a] party failing to perform ... comports with standards of good faith and fair dealing” is a significant factor in determining whether that party’s breach is material. The Restatement also states that “[sjubter-fuges and evasions violate the obligation of good faith,” as does lack of diligence and interference with or failure to cooperate in the other party’s performance. Id. § 205 comment d; cf. Lewis-Nicholson, Inc. v. United States, 550 F.2d 26, 32, 213 Ct.Cl. 192 (1977) (<HOLDING>); Peter Kiewit Sons’ Co. v. United States, 151 
 Holding statements: (A) holding that subcontractor could recover damages from general contractor for delay in performance under state law (B) holding that the implied covenant of good faith and fair dealing is limited to performance under a contract (C) holding that governmentcaused delay in contractor performance violated implied duty not to hinder performance of other party (D) holding that performance may be valid acceptance (E) holding that prior positive performance evaluations are not dispositive as to whether the employer was satisfied with the employees performance by the time of the termination

A: (C)
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Q: the Lighting Ridge sale will not have an adverse effect on any of the species at issue. However, the Lighting Ridge EA does not suffice to show compliance with the Forest Act because it does not assess pileated woodpecker habitat by means of a valid forest-wide standard. 7 . We do not suggest that the Forest Service must adopt the R4 definition of old growth. It must, however, put in place and observe with respect to each site specific action a valid forest-wide standard for ensuring viable populations of old growth dependent species. 8 . We are aware that other courts have held that § 219.19 does not allow use of habitat as a proxy for population. Sierra Club v. Martin, 168 F.3d 1 (11th Cir.1999). See also Utah Environmental Congress v. Zieroth, 190 F.Supp.2d 1265, 1272 (D.Utah 2002) (<HOLDING>); Forest Guardians v. U.S. Forest Service, 180 
 Holding statements: (A) recognizing district courts authority to exclude opinion evidence that is connected to existing data only by the ipse dixit of the expert should it conclude that there is simply too great an analytical gap between the data and the opinion proffered (B) holding that  21919 unambiguously requires collection of population data (C) holding that the fourteenth amendment which makes persons bom in the united states and subject to its jurisdiction citizens of the united states and requires that representatives be apportioned among the states based on population excluding indians not taxed did not make an indian a citizen of the united states (D) holding that due process requires a hearing appropriate to the nature of the case (E) holding that because the statute requires commerce to use to the extent possible data from countries that are significant producers of comparable merchandise commerce may not employ a methodology that requires using data from countries which almost certainly have no domestic production  at least not any meaningful production capable of having influence or effect

A:
(B)
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