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.
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Question: Tax Court under subparagraph (A), until the decision of the Tax Court has become final. Rules similar to the rules of sec. 7485 shall apply with respect to the collection of such assessment. (ii) Authority to enjoin collection actions. — Notwithstanding the provisions of sec. 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this subparagraph to enjoin any action or proceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates. 7 See Trent v. Commissioner, T.C. Memo. 2002-285 (<HOLDING>). 8 Respondent has adopted the following 
 Holding statements: (A) holding that the commissioner was not barred by sec 6330e1b from offsetting the taxpayers overpayments for later years against an earlier tax liability for which the taxpayer had claimed relief under sec 6015 (B) holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity (C) holding that a fpaa is the functional equivalent of a notice of deficiency because it serves to afford affected taxpayers that the commissioner has made a final administrative determination of their liability for particular tax years (D) holding the rule against taxpayer standing applies both to federal taxpayers and state taxpayers challenging state tax or spending decisions simply by virtue of their status as state taxpayers (E) holding this court generally lacks jurisdiction over the sec 6651a2 addition to tax for failure to pay tax

Answer: holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity


Question: with the court, that Mr. Peralta has been granted a labor certification pursuant to a subsequent application filed by his employer. He has been awarded all of the relief that he sought, and there is consequently no live controversy concerning the original denial of his application for the same position with the same employer. As to the appellants whose employers have re-filed new certification applications that are currently pending, we do not think their claims are mooted. In contrast to Mr. Peralta, these parties have not yet received the relief originally sought and thus their original claim that the denial of their first certification application was arbitrary remains a live controversy. See County of Los Angeles v. Davis, 440 U.S. 625, 631, 99 S.Ct. 1379, 59 L.Ed.2d 642 (1979) (<HOLDING>). 3 . Actually, even after a certification is 
 Holding statements: (A) holding that a case under the declaratory judgments act remains a live controversy even if all requests for substantive declaratory relief become moot during the actions pendency as long as a claim for attorneys fees under the act remains pending (B) holding that issues as to whether declaratory relief should be granted had become moot and would be dismissed for lack of jurisdiction but that under hallman the entire appeal was not moot because there still was a live controversy as to whether appellee was entitled to recover attorneys fees under the declaratory judgments act and therefore issues regarding attorneys fees were not moot and would be decided (C) holding that appeals are moot when appellate courts can provide no effective relief (D) holding that a case is not moot so long as the court can fashion some form of meaningful relief for the injured party (E) holding that a previously live case can become moot only if interim relief or events have completely and irrevocably eradicated the effects of the alleged violation

Answer: holding that a case under the declaratory judgments act remains a live controversy even if all requests for substantive declaratory relief become moot during the actions pendency as long as a claim for attorneys fees under the act remains pending


Question: if the absence of sufficient evidence to the contrary ...”); Douglas by Kelly v. Bd. of Edu., 127 Ill.App.3d 79, 82 Ill.Dec. 211, 468 N.E.2d 473, 476 (1984) (finding that where a school’s window pane fell on plaintiff while she was sitting at her desk, plaintiff was entitled to a directed verdict based on res ipsa loqui-tur); Moore v. Atchison, 28 Ill.App.2d 340, 171 N.E.2d 393 (1960) (finding that directed verdict for the plaintiff was proper where there was no direct evidence as to why two trains collided, even though the defendant showed that the equipment was properly inspected and in excellent working order, because the circumstances made the inference of negligence so strong that reasonable men could not reject it); Silvern v. Barbagallo, 195 N.Y.S.2d 32 (N.Y.Sup.Ct.1959) (<HOLDING>); Richard Equipment Corp. v. Manhattan Indus. 
 Holding statements: (A) holding that the injured passenger of a cab was entitled to summary judgment against the driver because the prima facie proof is so convincing that the inference of negligence is inescapable (B) holding the standard of proof in summary judgment rulings is the same as it would be at trial (C) holding the plaintiff satisfies the burden of a prima facie case by a preponderance of the evidence (D) holding that because the plaintiff was not disabled for the purposes of the ada this court need not to address the other elements of the prima facie case (E) holding that a prima facie case is subject to independent review

Answer:
holding the standard of proof in summary judgment rulings is the same as it would be at trial