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:
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:
v. State, 175 Ga. App. 234, 238-39 (4) (333 SE2d 103) (1985) (reversing conviction when there was no evidence that firearm found near defendant was on defendant’s person during commission of the crime). 32 Carswell, 251 Ga. App. at 735 (1) (b) (emphasi at jury could “consider the evidence concerning the small size and crowded conditions within the residence and infer that it was inevitable” that defendant passed even momentarily within arm’s reach of a firearm hidden under a couch that was positioned behind a coffee table containing cocaine). 36 Copeland v. State, 228 Ga. App. 734, 736 (1) (492 SE2d 723) (1997), declined to follow on other grounds, Weems v. State, 269 Ga. 577, 579 (2) & n.2 (501 SE2d 806) (1998). Cf. Ferguson v. State, 307 Ga. App. 232, 233 (1) (704 SE2d 470) (2010) (<HOLDING>). 37 See Martinez v. State, 303 Ga. App. 166, 
 Holding statements: (A) holding that evidence in an inadmissible form may be considered at the summary judgment stage as long as the evidence is submitted in an admissible form at trial (B) holding inter alia that a jury may consider a defendants appearance at trial in conjunction with the evidence submitted at trial in order to resolve conflicts in the testimony presented (C) holding that the trial court properly added a party defendant to conform to the evidence presented at the trial (D) holding that the sixth amendments guarantee of a trial by jury requires the jury to base its verdict only on the evidence presented at trial (E) holding that the sixth amendments guarantee of a trial by jury requiresthe jury to base its verdict only on the evidence presented at trial
answer:
(B)


question:
power to prohibit discrimination that is itself unconstitutional under the Fourteenth Amendment, and to regulate otherwise constitutional conduct through legislation that exhibits “congruence and proportionality between the injury to be prevented or remedied and means adopted to that end.” Garrett, 531 U.S. at 365, 121 S.Ct. 955 (quoting City of Boerne v. Flores, 521 U.S. 507, 520, 117 S.Ct. 2157, 138 L.Ed.2d 624 (1997)). A number of courts have reconsidered, in light of these recent Supreme Court decisions, whether Congress validly abrogated the states’ Eleventh Amendment im munity in enacting Title VII. These courts have concluded that Title VII, including the retaliation provision, does indeed abrogate state sovereign immunity. See Warren v. Prejean, 301 F.3d 893, 899 (8th Cir.2002) (<HOLDING>); Nelson v. Kansas, 220 F.Supp.2d 1216, 1220-1 
 Holding statements: (A) holding that a plaintiff can prove illegal retaliation under   1981 in the same manner as he establishes retaliation under title vii (B) holding that title ii of the ada was a valid use of congress power under section 5 of the fourteenth amendment (C) holding that bankruptcy jurisdiction is not within section 5 of the fourteenth amendment (D) holding that the retaliation provision of title vii is an adequate exercise of congress authority under section 5 of the fourteenth amendment (E) holding title vii abrogates the eleventh amendment because it is based in fourteenth amendment which limits state authority in other ways as well
answer:

(D)