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.

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
(E)

(1993). This privilege has been given an “expansive reach” by California courts, as recognized by the California Supreme Court. See Rubin, 4 Cal.4th at 1194, 17 Cal.Rptr.2d 828, 847 P.2d 1044. This privilege affords absolute immunity against tort liability arising out of such a communication, regardless of attempts by the “plaintiff’ to “plead around” this “absolute barrier.” See id. at 1201-02, 17 Cal.Rptr.2d 828, 847 P.2d 1044. Thus, the immunity applies regardless of the particular label given to the cause of action (e.g., unfair competition). Section 47(b) protects participants in judicial proceedings from derivative tort actions based on communications in or regarding the judicial proceeding. See Dove Audio, Inc. v. Rosenfeld, 47 Cal.App.4th 777, 781-83, 54 Cal.Rptr.2d 830 (1996) (<HOLDING>). A “communication[ ] preparatory to or in 
 Holding statements: (A) holding that letter to possible coclaimants seeking support for filing of suit was covered by the privilege (B) recognizing privilege (C) holding that voluntary testimony by spouse is not covered by husbandwife privilege (D) holding that documents reflecting the department of educations review of a universitys compliance with title iv were covered by the privilege and rejecting the argument that a specific policy judgment is necessary for the privilege to apply because the privilege servesto protect the processes by which governmental decisions as well as policies are formulated (E) holding that the initial disclosure of a crime to one spouses without more is covered by the marital communications privilege
(A)

whenever parties who lost in state court ... seek[ ] review and rejection of that judgment in federal court”) (internal punctuation and citation omitted). The first element of Younger abstention is satisfied. C. Important State Interest Implicated As to the second element, implicated state interests are defined broadly to in-elude “the importance of the generic proceedings to the State.” NOPSI, 491 U.S. at 365, 109 S.Ct. 2506. Federal courts have long recognized the important state interest involved in “maintaining and assuring the professional conduct” of lawyers, doctors, and other professionals through enforcement of proper standards through state licensing schemes. Middlesex County Ethics Committee v. Garden State Bar Ass’n, 457 U.S. 423, 434, 102 S.Ct. 2515, 73 L.Ed.2d 116 (1982) (<HOLDING>); see also Bettencourt, 904 F.2d at 778 
 Holding statements: (A) recognizing states interest in exercising extensive control of licensing of attorneys to ensure professional conduct (B) holding that the us attorneys office is the alter ego of the united states exercising its sovereign power of prosecution (C) recognizing the delegation of authority to the united states attorneys (D) recognizing duty of parent to control conduct of child (E) recognizing professional rules are not intended to run to personal benefit of attorneys adversaries

(A)