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.

[Q]: 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
[A]: holding that we review for clear error the bankruptcy courts factual findings

[Q]: and Waste Control Specialists. LLC v. Sierra Club, appellate cause number. 03-12-00335-CV. 4 . See Sierra Club v. Texas Commission on Environmental Quality, cause number D-l-GN-12-001586. 5 .Despite this, the trial court issued a written order denying the motion twenty days after the deadline for ruling on the motion had passed. The order though included in the record on appeal is of no effect. Jain v. Cambridge Petroleum Grp., Inc., 395 S.W.3d 394, 396 (Tex.App.-Dallas 2013, no pet.) ("The trial court's signing the order denying the motion [to dismiss pursuant to the Act] after it was already denied by operation of law is legally of no effect because the motion to dismiss was already denied."); reran v. Fryer, 586 S.W.2d 699, 700 (Tex.Civ.App.-Cor-pus Christi 1979, writ ref'd) (<HOLDING>). 6 . Appellees also insist that Sierra Club
Holding statements: (A) holding that an order purporting to amend a judgment was void because it was entered after the trial court had lost jurisdiction to rule on the parties postjudgment motions (B) holding court lost jurisdiction to enter its order after thirty days and the motion was denied by operation of law (C) holding trial court did not abuse discretion in denying motion for new trial by operation of law because motion was not properly presented even though a notice of presentment was filed and the docket sheet contained an entry for the motion having been filed (D) holding that a district courts order of dismissal with prejudice was a nullity because the court lacked jurisdiction (E) holding that an order purporting to overrule a motion for new trial that had already been overruled by operation of law was a nullity
[A]: holding that an order purporting to amend a judgment was void because it was entered after the trial court had lost jurisdiction to rule on the parties postjudgment motions

[Q]: 502 F.3d at 269. The Circuit explained that this ruling was based on the officer's "limited training in law," and the fact that an on-the-scene analysis of the "ramifications of the statute of limitations defense" would be "too heavy a burden." Id. In contrast, in Radich, the Circuit held that where a potential arrestee argues, prior to arrest, affirmative defenses that are specifically included in the statute setting forth the elements of the crime, then an officer must act "reasonably ... under the facts and circumstances" k d that "as a matter of law, self-defense is not the type of affirmative defense that officers must consider or disclose in affidavits of probable cause." Gorman, 947 F.Supp.2d at 523; see also Lue v. Borough of Collingdale, 2015 WL 70931, at *5 (E.D.Pa.2015) (<HOLDING>); Miller v. Cuneo, 2012 WL 4926471, at *6
Holding statements: (A) holding corrections officers are not law enforcement officers under 41412 (B) holding that arkansas would not adopt the approach of reliance to resolve this case (C) holding that the elements of a criminal necessity defense under 951 are the same as the civil privilege defense (D) holding that counsels dual roles as prosecutor and defense counsel in the same county were inherently antagonistic and thus created an actual conflict of interest that required disqualification (E) holding that officers are not required to resolve this inherently factbound defense of selfdefense on the scene
[A]:
holding corrections officers are not law enforcement officers under 41412