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.

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
(D)

involvement with five or more kilograms of cocaine, arguing that he had withdrawn before El Don organized the delivery of the intercepted 7.2 kilograms of cocaine on March 25, 2011. Ortega argues that the sole evidence of a conspiracy existing at the time of the seizure of 7.2 kilograms of cocaine on March 25, 2011 was the April 17, 2011 phone calls between Ortega and El Don. In that call Ortega had arranged for El Don to buy five kilograms of cocaine. Ortega’s argument is unavailing. A conspiracy between Ortega and El Don having been established by the government, the burden rested with Ortega to prove that he affirmatively withdrew from it, not with the government to prove the nonexistence of withdrawal. See Smith v. United States, — U.S. -, 133 S.Ct. 714, 720, 184 L.Ed.2d 570 (2013) (<HOLDING>). We conclude that Ortega has not met his 
 Holding statements: (A) holding that in passing 21 usc  846 congress left the common law burden of proving the affirmative defense of withdrawal on the defendant rather than requiring the government to prove nonexistence of withdrawal (B) holding that the government was not responsible for delay from withdrawal of guilty plea (C) holding that the defendant has the burden of proving a fair and just reason for withdrawal of a guilty plea (D) holding that defendant was responsible for the delay from the withdrawal of his guilty plea (E) holding that when congress is silent on the issue of the burden of proof applicable to a common law affirmative defense that does not negate an element of the offense we presume congress intended the defendant to bear the burden of proof of the defense by a preponderance of the evidence
(A)

comply with those conditions. See § 32A-2-13(G). In addition, Gerald received oral notification from the children’s court at his plea hearing that detention would result from failure to comply with certain grade court conditions. Gerald’s counsel and mother were present at the plea hearing. Gerald repeatedly told the court that he understood the conditions. {38} Furthermore, when Gerald signed the plea agreement and grade court order, he received the considerable benefit of being released into the community. Gerald now seeks to be relieved of the conditions of release while leaving the rest of the plea agreement intact. Having received the benefit of the plea, Gerald may not now complain that the conditions are invalid. Cf State v. Trujillo, 117 N.M. 769, 772, 877 P.2d 575, 578 (1994) (<HOLDING>); Herrera, 2001-NMCA-073, ¶25 (stating that 
 Holding statements: (A) recognizing that both parties to a plea bargain make various concessions and gain certain advantages during plea negotiations and underscoring that a criminal defendant having availed himself of the advantages of a plea agreement cannot welch on his part of the bargain internal quotation marks and citation omitted (B) holding that plea of guilty or nolo contendere is not rendered involuntary because it is a product of plea bargaining an accepted plea bargain must be recorded and court may accept a bargained plea to a lesser offense reasonably related to a charged offense (C) recognizing that a voluntary and understanding guilty plea entered without the benefit of a plea bargain waives all nonjurisdictional defects that occurred before the entry of the plea (D) recognizing that a single guilty plea may embody a series of interrelated concessions between the parties and allows the defendant to withdraw the entire plea when one part of the agreement fails (E) holding defendant did not prove an enforceable agreement only that there was some discussion of a plea bargain

(A)