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: in nature and may be waived if not timely raised. Section 1445(c) applies to prohibit the removal of a civil action arising under the workmen's compensation laws of a state. It does not prohibit federal district court's from exercising supplemental jurisdiction under 1367. The state worker compensation statutes themselves may affect the court's jurisdiction by requiring claims to be filed with an administrative agency. However, such is not the case for claims of retaliatory discharge for exercising rights under Michigan's WDCA. As noted above, the expeditious and inexpensive procedures found in Michigan's WDCA are not utilized when an employee alleges retaliatory discharge. Such a claim is treated like any other tort and can be filed in state court. See Delke, 460 N.W.2d at 327-28 (<HOLDING>); see also Lamoria, 584 N.W.2d at 600; Chiles
Holding statements: (A) recognizing the tort of retaliatory discharge (B) holding the retaliation claim did arise under states workers compensation laws (C) recognizing retaliatory discharge tort implied by the workers compensation act (D) holding that retaliation claim did not arise under states workers compensation laws (E) holding that the bureau of workers disability compensation did not have jurisdiction to hear retaliation claims and explaining that the michigan legislatures intent was not to create an administrative remedy for retaliatory discharge
Example Output: recognizing the tort of retaliatory discharge

Example Input: interest" at issue here because "[pjursuant to the Treaty of 1866 and the Thirteenth Amendment, the Cherokee Nation has no authority to treat its Freedmen citizens as anything less than full equals." Freedmen's Opp'n to Crittenden's Mot. Dismiss [Dkt. # 123] at 14. By raising this argument to eviscerate the Nation's claim of prejudice, the Freedmen are asking the Court to reach the merits of their claims against the Nation. This the Court cannot do. Indeed, the Tenth Circuit has squarely rejected a similar argum pelling claim of sovereign immunity" and finds that the Nation's interests would be prejudiced if the case were to proceed in its absence. Republic of Philippines, 553 U.S. at 869, 128 S.Ct. 2180; see also Citizen Potawatomi Nation v. Norton, 248 F.3d 993, 1001 (10th Cir.2001) (<HOLDING>) (quoting Davis, 192 F.3d at 960) (internal
Holding statements: (A) recognizing that tribal sovereign immunity extends to agencies and subdivisions of the tribe (B) recognizing a strong presumption favoring arbitrability (C) holding that there is a strong policy favoring dismissal for nonjoinder due to tribal sovereign immunity but that rule 19b factors must still be considered (D) holding that state did not have jurisdiction over tribe where tribe paid into workers compensation program but had not waived sovereign immunity (E) recognizing the strong policy favoring dismissal when a court cannot join a tribe because of sovereign immunity
Example Output:
recognizing that tribal sovereign immunity extends to agencies and subdivisions of the tribe