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.

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
holding that we review for clear error the bankruptcy courts factual findings

re Haddad), 68 B.R. 944, 948 (Bankr.D.Mass.1987); Williams v. Clark (In re Clark), 91 B.R. 324, 332-34 (Bankr.E.D.Pa.1988). And, although § 105 “does not authorize the bankruptcy courts to create substantive rights that are otherwise unavailable under applicable law,” Pertuso, 233 F.3d at 423, n. 1; “[b]ankruptcy courts ... enjoy inherent power to sanction parties for improper conduct.” Mapother & Mapother v. Cooper (In re Downs), 103 F.3d 472, 477 (6th Cir.1996). This inherent power authorizes federal courts “to protect their proceedings and judgments in the course of discharging their traditional responsibilities.” Degen v. United States, 517 U.S. 820, 823, 116 S.Ct. 1777, 135 L.Ed.2d 102 (1996). See also Chambers v. NASCO, Inc., 501 U.S. 32, 50, 111 S.Ct. 2123, 115 L.Ed.2d 27 (1991)(<HOLDING>); Jones v. Bank of Santa Fe (In re Courtesy 
 Holding statements: (A) recognizing that court has inherent power to control the judicial business before it (B) recognizing inherent power of courts of appeals (C) recognizing district courts inherent authority to dismiss with prejudice for abuse of judicial process (D) recognizing inherent power of federal district court to sanction conduct abusive of judicial process (E) recognizing courts inherent power to impose sanctions including attorneys fees for conduct that abuses the judicial process
recognizing that court has inherent power to control the judicial business before it

did occur and there was no match. Detective Daniels testified that the partial palm prints did not match with those of Overton. Second, Overton’s counsel did properly address the testimony of Dr. Nelms by presenting Dr. Wright as a defense expert. Wright expressed the opinion that it was possible that the murders occurred elsewhere and that there was more than one perpetrator. Thus, these claims were legally insufficient on their face. Contrary to Overton’s arguments, an evidentiary hearing was in fact granted 'on the allegations in paragraph 34 of the petition directed to counsels failure to prompt ly denied. As we have explained, all of Overton’s claims of error have been rejected which renders this cumulative error claim moot. See Marshall v. State, 854 So.2d 1235, 1252 (Fla.2003) (<HOLDING>). Claim XI, directed to a lack of effective 
 Holding statements: (A) holding that a remand and possibly an evidentiary hearing was necessary for reconsideration of the plaintiffs claim for injuries allegedly caused by the states negligent failure to maintain a public highway because court of appeals could not tell whether parties presented and court considered all relevant evidence on the issue (B) holding that a remand for an evidentiary hearing was unnecessary in part because the record negated the possibility that counsels omission was strategic (C) holding that the claim of cumulative error was rendered moot because all claims were rejected but one for which an evidentiary hearing would occur on remand (D) holding that the defendant was entitled to a pretrial evidentiary hearing on his claim of immunity based on selfdefense (E) holding that such statements were not even enough for an evidentiary hearing

holding that a remand and possibly an evidentiary hearing was necessary for reconsideration of the plaintiffs claim for injuries allegedly caused by the states negligent failure to maintain a public highway because court of appeals could not tell whether parties presented and court considered all relevant evidence on the issue