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.

Over Plaintiffs’ Refund Claim. The June 4, 2009 Second Amended Complaint also could be construed as alleging a claim for tax refund, because Plaintiffs request the return of taxes that they allegedly paid. Sec. Am. Compl. at 1-2. The court, however, does not have jurisdiction over this claim, because Plaintiffs have failed to pay the taxes owed in full. 26 U.S.C. § 6511(a). Plaintiffs insist that they fully paid the taxes in intiffs’ Takings Claim. Although Plaintiffs also argue the court has jurisdiction “as described in 28 U.S.C. § 1491, for a claim for just compensation for the taking of property [ ] by the government,” as a matter of law, tax collection is not a cognizable taking under the Fifth Amendment. U.S. Shoe Corp. v. United States, 296 F.3d 1378, 1383 (Fed.Cir.2002) (<HOLDING>). As the United States Court of Federal Claims 
 Holding statements: (A) holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable (B) holding that taxes are not private property that can be physically taken by the government (C) holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction (D) holding that when federal government acquires property through condemnation it must account for state and local property taxes interest and penalties (E) holding petitioner could not deduct real estate taxes imposed on property he did not own because these taxes were not imposed on him
(B)

1 We note that the Supreme Court of Georgia recently vacated portions of the trial court’s injunction order in Barham v. City of Atlanta, 292 Ga. 375 (738 SE2d 52) (2013). 2 Am. Petroleum Prods., Inc. v. Mom & Pop Stores, Inc., 231 Ga. App. 1, 7 (3) (497 SE2d 616) (1998) (punctuation omitted). 3 Levine v. Sun Trust Robinson Humphrey, 321 Ga. App. 268, 275 (3) (740 SE2d 672) (2013) (punctuation omitted). 4 Am. Petroleum Prods., 231 G 215 SE2d 294) (1975) (“[When] the complaining party cannot legitimately claim surprise, either because he knew of the existence of the witness or had equal means of knowing, it is not error to fail to invoke the sanctions of postponement, mistrial, barring the witness, etc.”). Cf. Malley Motors, Inc. v. Davis, 183 Ga. App. 599, 600 (1) (359 SE2d 394) (1987) (<HOLDING>). 18 See Hunter v. Nissan Motor Co. Ltd. of 
 Holding statements: (A) holding that promises made by the prosecution to a witness in exchange for that witness testimony relate directly to the credibility of the witness (B) holding that a trial court abused its discretion by excluding the testimony of an expert witness where the testimony would have been relevant to show that the defendant breached a duty of care (C) holding that trial court abused its discretion in permitting the testimony of a witness who was not listed in the pretrial order and no reason was given for the failure to list the witness (D) holding that in order to state a claim for ineffective assistance of counsel based on the failure to call a witness to testify the claimant must allege 1 the identity of the potential witness 2 that the witness was available to testify at trial 3 the substance of the witnesss testimony and 4 an explanation of how the omission of the testimony prejudiced the case (E) holding that the jury is the judge of the weight and credibility given to witness testimony
(C)

created doctrine of issue exhaustion. See, e.g., Wash. Toxics, 413 F.3d at 1033 (finding no “suggestion] of any legislative intent to require exhaustion of the FIFRA remedy before seeking relief under the ESA”); Coal. for Sustainable Res., 48 F.Supp.2d at 1312 & n. 6 (plaintiff suing under ESA citizen suit provision was not required to go through “administrative adjudication process”); Ky. Heartwood, 20 F.Supp.2d at 1091 (stating that “exhaustion of administrative remedies is not a mandatory precondition to filing suit for a violation of the ESA” (emphasis added)); Silver, 924 F.Supp. at 987 (60-day notice in ESA citizen suit provision excuses plaintiffs from having to exhaust administrative remedies prescribed in agency’s regulations); see also Sims, 530 U.S. at 112, 120 S.Ct. 2080 (<HOLDING>). To the extent that AFRC is arguing that it 
 Holding statements: (A) holding exhaustion requirement inapplicable when requiring exhaustion would be futile (B) holding that excessive force claims are not subject to exhaustion requirement (C) recognizing that issue exhaustion is a mandatory although not jurisdictional requirement (D) recognizing that issue exhaustion requirement and requirement exhaustion of remedies are different (E) holding that issue exhaustion is mandatory even if not a statutory jurisdictional requirement

(D)