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.

Example Input: a “responsible person” under § 6672 in these circumstances. B. Willfulness 1. Standard of Review As with the previous issue, the government asserts that the determination of willfulness under § 6672 is a question of law subject to de novo review, while Bradshaw argues that it is a question of fact on which the district judge’s ruling can not be overturned unless it is clearly erroneous. Some circuits have held that the ultimate issue of willfulness is subject to de novo review. United States v. McCombs, 30 F.3d at 320 (noting, however, that this is a difficult question that, in similar contexts, has divided the courts for over a century); Thibodeau v. United States, 828 F.2d at 1505-07. Our prior decisions have, however, treated this as an issue of fact. See Taylor, 69 F.3d at 417-18 (<HOLDING>); Denbo, 988 F.2d at 1033 (reviewing jury 
 Holding statements: (A) holding that we review for clear error the bankruptcy courts factual findings (B) holding that the district court sitting in review of the decision of the bankruptcy court erred in concluding that plaintiffs failure to pay over taxes was willful because the bankruptcy court had made no findings on willfulness we remanded for bankruptcy court findings (C) holding that 28 usc  1961a applies to bankruptcy court judgments because a bankruptcy court is a unit of the district court (D) holding that bankruptcy court may issue proposed findings and conclusions in a core proceeding over which the bankruptcy court does not have constitutional authority (E) holding that the bankruptcy court has the inherent power to award sanctions for badfaith conduct in a bankruptcy court proceeding
Example Output: holding that we review for clear error the bankruptcy courts factual findings

Example Input: — cannot alone support guilty verdicts. There must be some further evidence adduced indicating the defendant’s commission of the charged criminal acts. See United States v. Glenn, 312 F.3d at 69; United States v. Scheibel, 870 F.2d 818, 822 (2d Cir.1989); United States v. Johnson, 513 F.2d 819, 824 (2d Cir.1975). True enough. But these cases do not hold that, if such actus reus evidence is adduced, there is some temporal limit on the jury’s consideration of consciousness-of-guilt evidence to establish mens rea. Indeed, if flight or false exculpatory statements were indicative only of a defendant’s knowledge and intent at the time of those actions, the evidence would be irrelevant to the charged crime and properly excluded. Instead, the law admits consciousness-of-gui 209 (2d Cir.2004) (<HOLDING>). (4) The Admissions to Goldsmith Still further 
 Holding statements: (A) holding defendants false exculpatory statements admissible to show consciousness of guilt (B) recognizing that evidence of government knowledge of the defendants conduct could be part of a defendants argument that it did not knowingly submit false claims (C) holding parties to an exculpatory clause where the parties intent is clear (D) recognizing that defendants attempt to persuade a witness to make false exculpatory statements is probative of guilty knowledge and intent (E) holding that defendants attempt to mislead a client by providing it with false information was illegal witness tampering because defendant was trying to corruptly persuade or mislead the client with the intent of influencing its potential testimony before the grand jury
Example Output: holding defendants false exculpatory statements admissible to show consciousness of guilt

Example Input: activities are sufficient, mere conclusory allegations of fraud are insufficient”). See also Walling v. Beverly Enters., 476 F.2d 393, 397 (9th Cir.1973) (concluding that allegations stating the time, place, and nature of allegedly fraudulent activities meet Rule 9(b)’s particularity requirement). Rule 9(b) “does not require nor make legitimate the pleading of detailed evidentiary matter,” however. All that is necessary is “identification of the circumstances constituting fraud so that the defendant can prepare an adequate answer from the allegations.” Walling, 476 F.2d at 397 (alleging in conclusory fashion that defendant’s conduct was fraudulent was not sufficient under Rule 9(b)). See also Miscellaneous Serv. Workers Local #427 v. Philco-Ford Corp., 661 F.2d 776, 782 (9th Cir.1981) (<HOLDING>). 3. Whether Plaintiffs Lack Standing Under 
 Holding statements: (A) holding that rule does not apply where defendant made false representations (B) holding that specific details about time place and substance of the fraud satisfy rule 9b (C) holding that pleading fraud with particularity in this circuit requires time place and contents of the false representations as well as the identity of the person making the misrepresentation and what that person obtained thereby  (D) holding that rule 9b requires a pleader to set forth the time place and specific content of the false representations as well as the identities of the parties to the misrepresentation (E) holding that the offense requires that the return be false as to a material matter
Example Output:
holding that rule does not apply where defendant made false representations