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.

Ex Input:
testified that Gollapudi admitted that he prepared and signed the W-2 forms and that they were false. Additionally, although Gollapudi presented evidence that the withholding amounts were true based on his "gross up" method, the District Court found this theory to be without merit based on the testimony of another IRS agent who demonstrated that no withholding was actually made. Moreover, it was established that the alleged withholding was never submitted to the IRS, but rather, was maintained in Gollapudi's corporate checking account. Furthermore, Gollapudi's reliance on Reynolds and Borman is misguided. Both of those cases involved 7206(1) charges for filing the wrong tax form. Reynolds, 919 F.2d at 437 ("Using the wrong form does not violate 7206(1)."); Borman, 992 F.2d at 126 (<HOLDING>). Furthermore, in Reynolds, the theory in the
Holding statements: (A) holding that materiality is not an element of 1542 because any false statement is sufficient (B) holding that plaintiff failed to prove reasonable reliance on a false statement (C) holding that form 4790 is not an administrative rule but is merely incidental to the statute and regulations and therefore false statements on the form can lead to criminal prosecution (D) holding that filing of improper form is not enough to establish false statement for 72061 purposes (E) holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under 72061

Ex Output:
(D)

Ex Input:
judgment of the district court denying his petition for a writ of habeas corpus. We assume the parties' familiarity with the fac appealability on ineffective assistance of counsel, the "cause" Hernandez assigns for his procedural default, suggests that it intended to allow review of the procedural bar. However, even assuming that the district court wished this court to review its procedural bar finding or that we would grant a certificate of appealability on this issue, the correctness of the district court's central holding that there was no error, constitutional or otherwise in the state trial court's charge on intent is dispositive. The test for finding charge-based constitutional error is a strict one. See Cupp v. Naughten, 414 U.S. 141, 146, 94 S.Ct. 396, 38 L.Ed.2d 368 (1973) (<HOLDING>). We see no basis for finding a Fourteenth
Holding statements: (A) holding that error in method by which interest from damages award was calculated was an error in substantive law not a clerical or mathematical error (B) holding that a trial court does not commit plain error unless the error is clear under current law (C) holding that any error was harmless and thus not plain error (D) holding that constitutional error cannot be premised on error in a charge unless the error violated some right which was guaranteed to the defendant by the fourteenth amendment (E) holding that when defendant properly objects to charge error reversal required unless error was harmless

Ex Output:
(D)

Ex Input:
652, (Tex.App.Waco 1993, writ denied); see also Ex parte Threet, 160 Tex. 482, 333 S.W.2d 361, 364 (1960) (evidence that couple was introduced as husband and wife to a few friends was no evidence that they held themselves out as married). Whether the evidence is sufficient to establish that a couple held themselves out as husband and wife turns on whether the couple had a reputation in the community for being married. Eris, 39 S.W.3d at 715; see also Danna v. Danna, No. 05-05-00472-CV, 2006 WL 785621, at 1 (Tex.App.-Dallas Mar. 29, 2006, no pet.) (mem. op.) (a "couple's reputation in the community as being married is a significant factor in determining the holding[-]out element"), quoted in Smith v. Deneve, 285 S.W.3d 904, 910 (Tex.App.Dallas 2009, no pet.); Giessel, 734 S.W.2d at 31 (<HOLDING>). Proving a reputation for being married
Holding statements: (A) holding that police did not enjoy qualified immunity for a period where they acknowledged that plaintiff had to be released but nevertheless kept him handcuffed (B) holding that couple held themselves out as married when they had reputation in community for being married even though they had kept marriage secret from a few family members (C) holding that the defendants statement in an application for citizenship that he had only been married once was false even if the second marriage had been a nullity because it was bigamous (D) holding victims statements to coworkers admissible to rebut defendants claim that they had a good marriage (E) holding that samesex partners who would have chosen to marry before a childs birth had they been permitted to are entitled to a statutory presumption of parentage that otherwise conferred benefits only upon a married spouse

Ex Output:
(B)