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: for public use, without just compensation." U.S. Const, amend. V. 16 . Plaintiffs’ April 3, 2009 Complaint alleges that Plaintiffs never received a Notice of Deficiency for any of the tax years at issue. Compl. at 2. Plaintiffs, however, attached a copy of a Notice of Deficiency for 1997 and 1998 in their Petition to the Tax Court challenging the deficiency determinations for these years. Gov't Mot. Ex. C. Further, Plaintiffs did not dispute their receipt of a Notice of Deficiency at the November 15, 2002 CDP hearing. Gov’t Mot. Exs. E, G, H. Section 2514 of Title 28 of the United States Code requires forfeiture of a tax claim when a party attempts to establish its claim through fraud. 28 U.S.C. § 2514; see also Standard Oil v. United States, 98 Ct.Cl. 201, 246, 47 F.Supp. 120 (1942) (<HOLDING>); see also Kamen Soap Products v. United 
 Holding statements: (A) holding that plaintiffs claim for refund of corporate income taxes was forfeited when plaintiff presented forged corporate minutes to the irs with the knowledge they were forged (B) holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors (C) holding that a corporate officer signing a contract in his corporate capacity is generally not liable for damages under the contract (D) holding that the general corporate laws are incorporated into the corporate charter (E) holding that grand jury testimony of officer and inhouse counsel for corporate defendant was properly admitted as admission against the corporate defendant
Example Output: holding that a fraudulent transfer claim against a corporate debtors control person belongs to the corporate debtor not to specific creditors

Example Input: speech." The categorical distinction is particularly difficult to apply to statutes that proscribe threats. Generally, threats involve words, or "speech.” Moreover, in the R.A.V. case itself, the Court implicitly suggested that threats did not fall within its exception for statutes "directed at conduct.” See R.A.V., — U.S. at --, 112 S.Ct. at 2546 (describing 18 U.S.C. § 871, which proscribes threats against the President, as fully subject to its general rule). Nonetheless, as I discuss below, at least one panel in this circuit has held that a civil rights statute selectively proscribing threats of force is “directed at conduct” and thus not subject to the R.A.V. general rule. Hayward, 6 F.3d at 1251 (42 U.S.C. § 3631, as applied to a cross-burning incident); cf. J.H.H., 22 F.3d at 826 (<HOLDING>); but cf. United States v. Lee, 6 F.3d 1297, 
 Holding statements: (A) holding that interference with the right to service in a restaurant is chargeable under 18 usc  241 (B) holding that a state is not a person under 42 usc  1983 (C) holding that 18 usc  245 a statute passed on the same day as 42 usc  3631 and for similar purposes constituted a valid enactment under congress thirteenth amendment authority as applied to racially motivated interference with federallyprotected rights (D) holding that 18 usc  1919 did not implicitly repeal 18 usc  1001 (E) holding that 18 usc  241 and 42 usc  3631 fall within a separate exception to rav
Example Output: holding that interference with the right to service in a restaurant is chargeable under 18 usc  241

Example Input: of the separation of powers doctrine. Several courts and commentators have recognized, however, that this language is meaningless unless read within the context of the court’s discussion of section 5 of the Fourteenth Amendment. See, e.g., Guerrero, 290 F.3d at 1219-20 (“[the Boerne court’s] discussion of the separation of powers doctrine was entirely within the framework of its section 5 analysis — not an independent rationale”); Kikumura, 242 F.3d at 958-59 (“Although the court did mention separation of powers concerns in [Boeme], this language must be read in the context of the entire opinion and the question being considered”); Gregory P. Magarian, How to Apply the Religious Freedom Restoration Act to Federal Law Without Violating the Constitution, 99 Mich. L.Rev. 1903, 1914 (2001) (<HOLDING>). For these reasons, the court concludes that 
 Holding statements: (A) holding that the plain language of the diversity jurisdiction statute permitted a workmens compensation claim to be filed as an original action in federal court even though congress clearly intended to prohibit the removal of such claims congress used language specifically barring removal of such cases from state to federal courts and at the same time left unchanged the old language which just as specifically permits civil suits to be filed in federal courts in cases where there are both diversity of citizenship and the prescribed jurisdictional amount in this situation we must take the intent of congress with regard to the filing of diversity cases in federal district courts to be that which its language clearly sets forth congress could very easily have used language to bar filing of workmens compensation suits by the insurer as well as removal of such suits and it could easily do so still (B) holding that because the due process clause in the federal constitution is applicable to the states under the fourteenth amendment the right is also guaranteed to defendants pursuant to the identical provision in article i section 5 of the hawaii constitution (C) recognizing that in boeme justice kennedy forcefully asserted the judicial prerogative to interpret the constitution in language that might be understood to implicate rfras applications to federal as well as state law but also that other language in the opinion indicates that the court situated its judicial supremacy concerns squarely in the context of the fourteenth amendment and state sovereignty (D) holding that to hold the same constitution that specifically recognizes felon disenfranchisement under  2 of the fourteenth amendment but also prohibits disenfranchisement under another amendment would be to interpret the constitution in an inconsistent manner (E) holding that an action cannot be maintained under young in unique circumstances where the suit against the state officer affects an essential attribute of state sovereignty in a manner that the action must be understood as one against the state
Example Output:
holding that the plain language of the diversity jurisdiction statute permitted a workmens compensation claim to be filed as an original action in federal court even though congress clearly intended to prohibit the removal of such claims congress used language specifically barring removal of such cases from state to federal courts and at the same time left unchanged the old language which just as specifically permits civil suits to be filed in federal courts in cases where there are both diversity of citizenship and the prescribed jurisdictional amount in this situation we must take the intent of congress with regard to the filing of diversity cases in federal district courts to be that which its language clearly sets forth congress could very easily have used language to bar filing of workmens compensation suits by the insurer as well as removal of such suits and it could easily do so still