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:
some recognized legal théory. Spinale v. U.S. Dep’t of Agric., 621 F.Supp.2d 112, 119 (S.D.NY 2009) (McMahon, J.) aff'd sub nom., 356 Fed.Appx: 465 (2d Cir.2009). However, a complaint containing “factual content that allows the court to draw the reasonable inference that the defendant is liable for the misconduct alleged” will survive a motion to dismiss. See Iqbal, 556 U.S. at 678, 129 S.Ct. 1937. (citing Twombly, 550 U.S. at 556, 127 S.Ct. 1955). B. Prison Litigation Reform Act As a threshold matter, the parties dispute whether the Prison Litigation Reform Act (“PLRA”) bars Plaintiffs from recovering compensatory damages. In relevant part, the statute states that “[n]o Federal civil action may be brought by a priso N.Y.2002) (Scheindlin, J.) aff'd, 56 Fed.Appx. 43 (2d Cir.2003) (<HOLDING>). For the well-articulated reasons in Judge 
 Holding statements: (A) holding that the relevant time of inquiry is the date of the filing of the complaint (B) holding with respect to another part of the plra that the court must determine the prisoners status on the date the suit or appeal is brought rather than at some other time (C) holding that the plra only applies to plaintiffs who are incarcerated at the time an action is commenced (D) holding that the plra bar applies to lawsuits brought by inmates regardless of whether the inmate is incarcerated at the time of filing or whether the plaintiff is subsequently paroled sentenced or released (E) holding that the donovan rule applies regardless of whether the injunction is issued before or after the federal court filing
answer:
(D)


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:
Chicago, 242 F.3d 737 (7th Cir.2001) (finding “a reasonable officer would have thought [the defendant] was trying to flee, thereby justifying the use of a higher degree of force to protect the community and the officers than that needed for someone who committed only a minor traffic violation” where the defendant did not pull over after being followed by police cars playing their sirens); Brooks v. City of Aurora, Ill., 653 F.3d 478, 486-87 (7th Cir.2011) (“An officer, faced with a suspect fleeing toward his home and ignoring police commands, is not obliged to give that suspect an opportunity to retreat into his home and, perhaps, to fortify himself or to escape before the officer employs reasonable means of incapacitation); cf. United States v. Norris, 640 F.3d 295, 303 (7th Cir.2011) (<HOLDING>). Officer Drumm’s actions were also reasonable 
 Holding statements: (A) holding that transportation of arrestee to police station is service of police under the ada (B) holding that an officers single use of a taser was reasonable where used to subdue an arrestee who had failed to accede to repeated police commands to stop his retreat into his home (C) holding that there was reasonable suspicion to stop the defendant based on his presence in an area known for heavy narcotics trafficking and his flight upon seeing police officers (D) holding that a police officers rape of an arrestee was outside the scope of his employment (E) holding that an unconstitutional seizure occurred when police officers discovered that a suspect illegally sold alcohol from his home and ordered him to open the door involuntarily to be arrested inside his home
answer:

(B)