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.

Input: Consider Input: 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

Output: (D)


Input: Consider Input: Jones v. Wilson (In re Wilson), 72 B.R. 956 (Bankr. M.D.Fla.1987); McCullough v. Suter (In re Suter), 59 B.R. 944 (Bankr.N.D.Ill.1986). Palmer argues that the BAP erred in distinguishing among the various subsections of section 523 on the issue of the discharge of punitive damages. He notes that courts have found that punitive damages are nondischargeable under section 523(a)(4), which bars discharge of debts “for fraud or defalcation while acting in a fiduciary capacity, embezzlement or larceny,” 11 U.S.C. § 523(a)(4), and under section 523(a)(6), which bars discharge of debts “for willful and malicious injury by the debtor to another entity or to the property of another entity,” 11 U.S.C. § 523(a)(6). See, e.g., Klemens v. Wallace (In re Wallace), 840 F.2d 762 (10th Cir.1988) (<HOLDING>); Moraes v. Adams (In re Adams), 761 F.2d 1422, 
 Holding statements: (A) holding without discussion of the punitive damages issue that judgment for embezzlement which included actual and punitive damages was nondischargeable (B) holding that punitive damages are not fines (C) holding punitive damages nondischargeable under  523a6 when such damages are based on the same conduct as the underlying nondischargeable judgment (D) holding without discussion of the punitive damages issue that both actual and punitive portions of judgment for defalcation while acting in a fiduciary capacity were nondischargeable (E) holding a court may not award punitive damages

Output: (A)


Input: Consider Input: brought against him in a state court “for any act under color of such office.” 28 U.S.C. § 1442(a)(1). The second, by contrast, authorizes “any employee of the [federal] Government” to remove any “civil action or proceeding for money damages” brought against him in a state court for injury to person or property resulting ficom his negligent or wrongful conduct, upon a finding, either administrative or judicial, that he was “acting within the scope of his office or employment at the time of the incident out of which the claim arose.” 28 U.S.C. § 2679(d)(2); see id. § 2679(b)(1). As Wiley points out, he was entitled to have this action remain in federal court if removal jurisdiction existed under either of these two alternative provisions. See Mitchell, 896 F.2d at 131-32 n. 3 (<HOLDING>); Nadler v. Mann, 951 F.2d 301, 306 n. 9 (11th 
 Holding statements: (A) holding that review of an original removal decision and a subsequent removal order are distinct (B) holding that any defect in removal procedure must be cured within the 30day removal period or it is fatal to the removal and defendants failure to attach exhibits to the notice of removal within that time required remand (C) holding that the federal officer removal statute is not narrow or limited  (D) holding that removal proceedings are in the nature of process and defects in the removal procedures are waivable (E) recognizing that  1442a1 provides federal officer named as defendant in a state tort action with a right of removal separate and apart from that provided by the removal provision in the westfall act


Output: (E)