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: February 8, 2011 probation extension order failed to extend his probation period because the October 26, 2005 restitution order was improperly delegated to the probation officer, rather than determined by the circuit court as required by Code § 19.2-305.1(D), thus any subsequent order is invalid. In relevant part, Code § 19.2-305.1(D) states that “[a]t the time of sentencing, the court shall determine the amount to be repaid by the defendant and the terms and conditions thereof.” The amount of restitution to be paid by the defendant is within the sole province of the circuit court to determine and that determination may not be delegated to another department of government. See Code § 19.2-305.2; see also McCullough v. Commonwealth, 38 Va.App. 811, 815, 568 S.E.2d 449, 451 (2002) (<HOLDING>). In this case, the circuit court’s October 26, 
 Holding statements: (A) holding that the sentencing judge could consider the defendants subsequent arrest even though the charges were dismissed during sentencing (B) holding part of the sentencing phase of trial the restitution amount is determined following conviction and is a matter resting within the sole province of the sentencing judge (C) holding that the hearsay rule is not suspended in the sentencing phase (D) holding that when trial court orders restitution at sentencing pursuant to statute the defendant is entitled to notice of the amount claimed and the opportunity to dispute the amount (E) holding that the postconviction court is the sole judge of the weight of the evidence and the credibility of witnesses

A: (B)
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Q: 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

A: (D)
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Q: other violent acts reflects society’s concern for protection against criminal behavior. Ordinarily, the public relies on law-enforcement officers to prevent such behavior. Consequently, those officers are entrusted with powers not possessed by the general public, such as the power to arrest and interrogate. When exercising those powers, however, law-enforcement officers are circumscribed by cherished constitutional rights of every citizen. Those rights include freedom from arrest or seizure without probable cause, U.S. Const. amend. IV; N.J. Const. of 1947 art. I, § 7; the right to counsel, U.S. Const, amends. V & VI; N.J Const, of 1947 art. I, § 10; and the right to remain silent when accused of a crime, U.S. Const, amend. V; cf. State v. Hartley, 103 N.J. 252, 281, 511 A.2d 80 (1986) (<HOLDING>). Police may not arrest someone on a mere whim 
 Holding statements: (A) recognizing commonlaw privilege against selfincrimination (B) holding a suit against an agency of the state is a suit against the state (C) recognizing claim against bank receiver (D) recognizing puerto rico law creates substantive claim against liability insurer distinct from claim against insured (E) recognizing federal constitutional claim against the united states

A:
(A)
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