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. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

[Q]: CURIAM: Michael Disch appeals his convictions for mailing threatening communication, in violation of 18 U.S.C. § 876(c), and making false statements to an FBI agent, in violation of 18 U.S.C. § 1001. Disch argues that the district court judge was required to recuse himself sua sponte under 28 U.S.C. § 455(a) and § 455(b). Ordinarily, we review a judge’s decision not to recuse himself under § 455(a) and § 455(b) for an abuse of discretion. United States v. Bailey, 175 F.3d 966, 968 (11th Cir.1999); see also Parker v. Connors Steel Co., 855 F.2d 1510, 1527-28 (11th Cir.1988) (<HOLDING>). However, when a defendant fails to seek 
 Holding statements: (A) holding that a confrontation clause violation constituted harmless error (B) holding that a  455b violation is subject to harmless error review (C) holding that violation of rule 16 in that case was not harmless error (D) holding that confrontation clause violations are subject to harmless error review (E) holding that the omission of an element is subject to harmless error analysis
[A]: holding that a confrontation clause violation constituted harmless error


[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
[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


[Q]: reasonable expectations of a layperson. Id. at 202, 187 P.3d at 586. 23 . The Court notes that AmerisourceBergen cited Wilton v. Seven Falls Co., 515 U.S. 277, 115 S.Ct. 2137, 132 L.Ed.2d 214 (1995), which involved abstention under the Declaratory Judgment Act, and not Younger, for the proposition that "abstention to avoid concur rent, duplicative litigation is available in some very limited circumstances.” AmerisourceBergen, 495 F.3d at 1151. For the reasons discussed, however, Burlington’s reliance on AmerisourceBergen is unavailing. 24 . To the extent Hawai’i law would allow for reimbursement in the circumstances at bar, such a right to reimbursement would likely be equitable in nature, although still an "at law” claim for monetary damages. See Scottsdale II, 2007 WL 2247795 at *3-8 (<HOLDING>); Porter v. Hu, 116 Hawai'i 42, 56-57, 169 P.3d 
 Holding statements: (A) holding that insurer is not required to pay cost of defending action it was never afforded an opportunity to defend (B) holding that an insurer had a duty to defend the insured until it could establish that those claims were not supported by the facts (C) holding that the hawaii supreme court would likely apply equitable principles of quasicontract restitution and unjust enrichment to allow an insurer to be reimbursed for the cost of defending a lawsuit it was determined postsettlement not to have had a duty to defend (D) holding on summary judgment before the question of the insurers obligation to indemnify was decided that the insurer was liable for the costs of the insured in defending the declaratory judgment action because it breached its duty to defend (E) holding that insurer had a continuing duty to defend
[A]:
holding that insurer is not required to pay cost of defending action it was never afforded an opportunity to defend