TASK DEFINITION: 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.
PROBLEM: 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

SOLUTION: (D)

PROBLEM: 20 . Alaska R. Civ. P. 24(b) ("Upon timely application anyone may be permitted to intervene in an action when an applicant's claim or defense and the main action have a question of law or fact in common.... In exercising its discretion the court shall consider whether the intervention will unduly delay or prejudice the adjudication of the rights of the original parties."). [ 21] 21. State v. Weidner, 684 P.2d 103, 113 (Alaska 1984) (adopting four-part test from Foster v. Gueory, 655 F.2d 1319, 1324-25 (D.C.Cir.1981)). 22 . Harvey v. Cook, 172 P.3d 794, 799 (Alaska 2007). [23] 23. Scammon Bay Ass'n v. Ulak, 126 P.3d 138, 143 (Alaska 2005) (citing Banco Popular de Puerto Rico v. Greenblatt, 964 F.2d 1227, 1231 (Ist Cir.1992)); see also Kirk v. Demientieff, 145 P.3d 512, 520 (Alaska 2006) (<HOLDING>). 24 . Ulak, 126 P.3d at 143. 25 . AOIC's May 
 Holding statements: (A) holding that an attorney may only undertake to represent a new client against a former client  where there is no confidential information received from the former client that is in any way relevant to representation of the current client (B) holding that a law firm could intervene in a former clients action to protect its interest in its contingency fee (C) holding attorneys motion to intervene in former clients tort suit untimely because attorney had clear and early notice that former client would not adequately represent his interests (D) holding that ambiguous agreement between attorney and client must be construed in the clients favor (E) holding that presumption of access to and knowledge of confidential information between attorney and former client notwithstanding attorneys declarations to the contrary may not be rebutted

SOLUTION: (C)

PROBLEM: the estate. 11 U.S.C. § 541(a)(1). See also, United States v. Whiting Pools, Inc., 462 U.S. 198, 204-05, 103 S.Ct. 2309, 2313-14, 76 L.Ed.2d 515 (1983) (discussing the expansive reach of § 541). Notwithstanding this broadly inclusive definition, the debtor may seek to exempt property from the bankruptcy estate by means of 11 U.S.C. § 522 or some other valid nonbankruptcy law exemption. See Tignor v. Parkinson, 729 F.2d 977, 980 (4th Cir.1984). Although property that ultimately becomes exempt will not be available for distribution to creditors, it is nonetheless property of the bankruptcy estate at the outset of the case. 11 U.S.C. § 522(b). Consequently, these debtors’ pre-petition causes of action for personal injuries are property of their estates. See, e.g., Tignor, 729 F.2d at 981 (<HOLDING>); Sierra Switchboard Co., v. Westinghouse 
 Holding statements: (A) holding that funds held in escrow are property of the estate only to the extent of the debtors independent right to that property (B) holding that where the policy names only the directors or officers as insured the proceeds are not property of the estate (C) holding that whether an action would have a conceivable effect on the bankrupt estate is determined at the time a lawsuit is filed (D) holding that the debtors claims for injuries to the person whether unliquidated as when the petition was filed or settled as occurred during the proceeding are thus property of the bankrupt estate as of the commencement of the ease (E) holding that the mortgaging or conveying of exempt property to a creditor is not against the public policy of the state of michigan and that that the bankrupt had the power to convey to a creditor his existing exemptions resulting in the exempt property not being property of the debtor or the debtors bankruptcy estate

SOLUTION:
(D)