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 Input:
fees for tax years 1995 through 1999, the parties stipulated that judgment was sought against Connie Ogg in rem only. 3 . Although it has been amended several times since its enactment in 1985, section 33.011 has always provided a process for a taxpayer to request a waiver of penalties and interest if the act or omission of an officer, employee, or agent of the appraisal district or taxing unit caused or resulted in the taxpayer’s failure to pay the tax before delinquency. See Tex. Tax Code Ann. § 33.011 (Vernon 2001). Here, the trial court stated in a finding of fact that the Oggs did not request a waiver of penalties or interest pursuant to section 33.011. The parties do not challenge that particular finding of fact. See McGalliard v. Kuhlmann, 722 S.W.2d 694, 696 (Tex.1986) (<HOLDING>). 4 . Act of May 24, 1979, 66th Leg., R.S., ch. 
 Holding statements: (A) holding unchallenged findings of fact are binding unless contrary is established as matter of law or there is no evidence to support finding (B) holding that unless an affirmative defense is established as matter of law defendant bears burden of obtaining jury findings necessary to support defense (C) holding that findings of fact are conclusive if supported by clear and convincing competent evidence even where the evidence might support contrary findings (D) holding that judgment on the pleadings will not be granted unless the movant clearly establishes that there are no material issues of fact and that he or she is entitled to judgment as a matter of law (E) holding that motion to dismiss should not  be granted unless the moving party has established that there is no material issue of fact to resolve and that it is entitled to judgment in its favor as a matter of law

Ex Output:
(A)


Ex Input:
27 . State v. Davenport, 510 P.2d 78, 82 n. 8 (Alaska 1973), quoting United States v. Ventresca, 380 U.S. 102, 108, 85 S.Ct. 741, 746, 13 L.Ed.2d 684 (1965). 28 . Williams v. State, 737 P.2d 360, 362 (Alaska App.1987). 29 . Davenport, 510 P.2d at 80. 30 . Id. at 82 & n. 8. 31 . - See Landon v. State, 941 P.2d 186, 190 (Alaska App.1997); Stam v. State, 925 P.2d 668, 670 (Alaska App.1996) (when assessing the trustworthiness of hearsay information contained in a search warrant application, courts presume that police officers and citizen informants are credible sources of information}. 32 . Aguilar v. Texas, 378 U.S. 108, 84 S.Ct. 1509, 12 L.Ed.2d 723 (1964); Spinelli v. United States, 393 U.S. 410, 89 S.Ct. 584, 21 L.Ed.2d 637 (1969). See State v. Jones, 706 P.2d 317, 322-25 (Alaska 1985) 
 Holding statements: (A) holding that evidence obtained by improper search or seizure is inadmissible (B) holding that a defendant has no constitutional right to challenge the search or seizure of property belonging to a third party even if the search was without probable cause (C) holding that the admission of evidence obtained as a result of an illegal search and seizure is subject to a harmlesserror analysis (D) holding as a matter of law that adaptations of subject matter or expressions in the public domain cannot support a finding of copyright infringement (E) holding that as a matter of state law the aguilarspinelli test continues to govern the evaluation of hearsay information offered to support a search or seizure

Ex Output:
(E)


Ex Input:
the Court does not have subject matter jurisdiction over the case and the matter must be dismissed according to Federal Rule of Civil Procedure 12(b)(1). Lack of subject matter jurisdiction may be asserted at any time, either in a pleading or a motion. Fed.R.Civ.P. 12(b)(1); Television Reception Corp. v. Dunbar, 426 F.2d 174, 177 (6th Cir.1970). When subject matter jurisdiction is challenged, the plaintiff has the burden of proving jurisdiction in order to survive the motion. Michigan Southern R.R. Co. v. Branch & St. Joseph Counties Rail Users Ass’n., Inc., 287 F.3d 568, 573 (6th Cir.2002); see also Moir v. Greater Cleveland Reg’l Transit Auth., 895 F.2d 266, 269 (6th Cir.1990). In most circumstances, the failure to commence an action w s Bd. of Educ., 360 F.3d 604, 607 (6th Cir.2004) (<HOLDING>). Complaints for refunds of taxes and penalties 
 Holding statements: (A) holding that this time requirement is mandatory and jurisdictional (B) holding that exhaustion is mandatory and jurisdictional (C) holding 30day limit to be mandatory and jurisdictional (D) holding that the 30day notice of appeal requirement is mandatory and jurisdictional (E) holding that the 30day deadline to file a notice of appeal with the bia was not jurisdictional

Ex Output:

(D)