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.

Example Input: 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
Example Output: (E)

Example Input: should be drawn from the defendant's failure to call his accomplices to testify. The prosecutor remarked only that Mitchell had the power to subpoena witnesses, and that the defense could do so "if they thought it would contradict something [the State! presented.” In light of defense counsel’s earlier statements that "clearly you have a situation where a misidentification could take place,” and that the jury should be able to see Corprew, Cochran, and Henderson in the courtroom, the prosecutor's remarks did not relate to the substance of those witnesses’ potential testimonies. Had the prosecutor inferred that Corprew, Cochran, and Henderson would have testified unfavorably to the defense, that inference might well have conflicted with Christensen, 274 Md. at 140-41, 333 A.2d at 49 (<HOLDING>). Nevertheless, we conclude that the 
 Holding statements: (A) holding that trial court has discretion to permit defendant to call accused witness to stand and permit witness to invoke fifth amendment privilege in front of jury where entire defense was centered on witness commission of crime (B) holding that sixth amendment only requires that witness be brought to court not that he be required to take witness stand after refusing to testify and observing that it is irrelevant whether the witnesss refusal is grounded in a valid fifth amendment privilege an invalid privilege or something else entirely (C) holding that an adverse inference cannot be drawn from a defendants failure to call a witness if the states evidence establishes that the witness is an accomplice who would be entitled to assert a fifth amendment privilege (D) holding that witness was not an accomplice in distributing marijuana to himself (E) holding that the prosecutors comment regarding the defendants failure to call a potential witness did not shift the burden of proof because it did not implicate the defendants fifth amendment right not to testify
Example Output: (C)

Example Input: prosecutions cannot be considered extreme and outrages or beyond the bounds of decency. Accordingly, those claims are dismissed. To the extent Plaintiffs claim that the alleged withholding of the videotape constitutes a violation of the rule set forth in Brady v. Maryland, 373 U.S. 83, 87, 83 S.Ct. 1194, 10 L.Ed.2d 215 (1963), no such claim can be maintained as the Plaintiffs were made aware of the videotape prior to their trial and have made no argument or showing that any delay in its disclosure caused prejudice. United States v. Watson, 76 F.3d 4, 8 (1st Cir.1996). Finally, since Plaintiffs have not set forth evidence establishing the alleged underlying constitutional violations, their municipal liability claims likewise fail. Nieves v. McSweeney, 241 F.3d 46, 50 (1st Cir. 2001) (<HOLDING>). The Defendants’ Motions for Summary Judgment 
 Holding statements: (A) holding that individual liability under  1983 must be based on personal involvement in the alleged constitutional violation (B) holding that a claim for municipal liability under  1983 requires inter alia proof of an underlying constitutional violation (C) holding that discrimination against a municipal employee could trigger municipal liability under  1983 through official policy or custom (D) holding that a city may not be held liable under  1983 where there was no underlying constitutional violation by any of its officers (E) holding that a constitutional violation by a subordinate is a predicate for supervisory liability under  1983
Example Output:
(B)