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.

[EX Q]: 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
[EX A]: (E)

[EX Q]: recipient venue because their lack of standing here means it is not a district “in which [the case] might have been brought,” according to the requirements of the transfer statute. 28 U.S.C. § 1404(a); see also 28 U.S.C. § 1406(a). Plaintiffs suggest that this court should “sensibly confirm[] that inherent in any discretionary transfer here is the idea that jurisdiction cannot be destroyed.” PI. Resp. 25. The argument is artful but unpersuasive. “There is no valid reason for reading the words ‘where it might have been brought’ to narrow the range of permissible federal forums beyond those permitted by federal venue statutes.” Van Dusen v. Barrack, 376 U.S. 612, 623, 84 S.Ct. 805, 11 L.Ed.2d 945 (1964); see also Carbonara v. Olmos, 1994 WL 61797, at *1 (N.D.Ill. Feb. 24, 1994) (<HOLDING>). B. Standing of SAF SAF asserts both 
 Holding statements: (A) holding that transfer was proper remedy for improper venue even though the issue of transfer was not raised until the motion hearing in circuit court (B) holding venue proper where proper when the action was commenced (C) holding that transfer to a district in which circuit law likely precluded standing was proper because the language of  1404a refers only to whether venue is proper and not a plaintiffs capacity to sue (D) holding that plaintiffs lacked standing to sue (E) holding that venue is proper in any judicial district in which the corporation is doing business
[EX A]: (C)

[EX Q]: care provider failed to supply adequate information to obtain the informed consent of the injured person, the plaintiff shall have the burden of proving that the treatment, procedure, or surgery was performed in other than an emergency situation and that the medical care provider did not supply the type of information regarding the treatment, procedure, or surgery as would customarily have been given to a patient in the position of the injured person or other persons authorized to give consent for such a patient by other medical care providers with similar training and experience at the time of the treatment, procedure, or surgery in the locality in which the medical care provider practices or in a similar locality.”); Fuller v. Starnes, 268 Ark. 476, 597 S.W.2d 88, 89-90 (1980) (<HOLDING>). The judgment is affirmed. See 8th Cir. R. 
 Holding statements: (A) holding expert testimony is generally required to establish proximate cause in medical malpractice cases (B) holding expert testimony was not required where jury is capable of determining existence of duty (C) holding expert testimony is always required for medical negligence cases involving informed consent because physicians duty of disclosure is measured by customary disclosures in practicing community (D) holding that expert medical testimony was not necessary to establish negligence where surgeon left a needle in the patients body but stating that proof of proximate cause requires some expert testimony in medical malpractice cases (E) holding that no expert reports specifically addressing conduct of professional corporation and professional association were required when plaintiffs alleged only vicarious liability based on medical negligence of entities physicians explaining that the entities conduct is not measured by a medical standard of care but rather their liability was solely vicarious
[EX A]:
(C)