TASK DEFINITION: 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.
PROBLEM: challenge to the amount of refund awarded by DOE to a third-party claimant even though they failed to intervene while DOE was deciding the third-party claimant’s award”). Persistent, the defendant analogizes the instant APA claim with that denied in Brooks v. Snow, 313 F.Supp.2d 654 (S.D.Tex.2004). There, the plaintiffs sought a declaration from the court that Treasury Regulation 26 C.F.R. § 301.722-1 (listing the grounds authorizing the IRS to settle a tax case) was inconsistent with congressional intent, because the regulation omitted delays caused by the IRS in determining tax liability. Id. at 658-59. The court dismissed their complaint, explaining that they had not “allege[d] they ever submitted any offers-in-compromise and, therefore, they have not upp. 239, 255 (Ct.Cl. 1947) (<HOLDING>). Second, and most crucially, this plaintiff 
 Holding statements: (A) holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim (B) holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run (C) holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted (D) holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate (E) holding that a subsequent refund request on reassessed taxes was unnecessary as the government already had notice of the plaintiffs claim

SOLUTION: (E)

PROBLEM: an insurer to await the filing of a complaint against its insured will force insurers to defend claims that are unlikely to result in a duty to indemnify. We recognize the reality of Patrons’s concerns. We conclude, however, that the rationale supporting the comparison test outweighs those concerns. See Dingwell, 414 A.2d at 227. “We have always recognized that the application of the comparison test will occasionally requ dgment action before the injured claimant filed an action against the insured. Dolley, 669 A.2d at 1321. Rather than rejecting the action on ripeness grounds, we determined the insurer’s duly to defend vel non on the basis of what the corn-plaint might have alleged, in view of the parties' stipulation. Id. at 1323. 5 . See State Mut. Ins. Co. v. Bragg, 589 A.2d at 38 (<HOLDING>); Perreault v. Maine Bonding & Cas. Co., 568 
 Holding statements: (A) holding insurers duty to defend is determined by allegations in the petition (B) holding that insurance company could sue in insureds name following assignment of insureds interest against tortfeasor (C) holding that an insurers duty to defend arises from the allegations in the complaint against the insured (D) holding insurers right to subrogation arises only upon the insurers showing that the sum of the insureds recovery from the insurer and from persons legally responsible for the injury exceeds the insureds loss (E) holding that insureds criminal convictions were sufficient to preclude relitigation of the issue of the insureds subjective intent for purposes of evaluating the insurers duty to defend

SOLUTION: (E)

PROBLEM: together is inconsistent. See U.S.S.G. § 3D1.2(c). The guidelines require district courts to examine a defendant’s role-in-the-offense under § 3B1.1 before grouping or separating counts under § 3D1.2. See U.S.S.G. §§ IB 1.1(c) & (d) (setting forth the chronology to be followed in calculating a final offense level and requiring adjustments to be made under Part B of Chapter 3 before applying Part D of Chapter 3). Thus, when conduct from one count (or group of counts) has already been used to trigger an adjustment to another count (or group of counts), § 3D1.2(c) requires all those counts to be grouped together. We have several times prohibited the grouping of fraud and money laundering counts together into a single group. See United States v. Green, 225 F.3d 955, 958-59 (8th Cir.2000) (<HOLDING>); United States v. O’Kane, 155 F.3d 969, 972-74 
 Holding statements: (A) holding that a count of 18 usc  1956 reinvestment money laundering should not be grouped with wire fraud counts under  3d12b (B) holding that 18 usc  1919 did not implicitly repeal 18 usc  1001 (C) holding that a count of 18 usc  1957 money laundering should not be grouped with mail fraud counts under either  3d12b or d (D) holding that the defendant could be prosecuted for making false claims against the government under either the false claims statute 18 usc  287 or the mail and wire fraud statutes 18 usc  1341 1343 (E) holding that a plaintiff cannot avoid the securities fraud exception by pleading mail fraud or wire fraud if the conduct giving rise to those offenses also amounts to securities fraud

SOLUTION:
(A)