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.

statute and provides for a specific penalty of a fine of $1250. Id. 321 J.2(2)(a)(2); see State v. Daniel, 574 N.W.2d 333, 335 (Iowa 1998) ("[T]he district court may not use the penalty provisions provided in section 903.1(1) if a specific penalty is provided in another statute."). Because section 903.1 is only applicable "if a specific penalty is not provided fo'd' and section 321J.2 does provide for a specific penalty, section 903.1 is not applicable as to the fine portion of the sentence. Iowa Code 903.1(1) (emphasis added). Furthermore, as we noted above, we read general and specific statutes together, but if an irreconcilable conflict exists between the general and specific statutes, then the specific statute prevails. Lutgen, 606 N.W.2d at 314; see Lee, 561 N.W.2d at 354-55 (<HOLDING>); Sandifer, 570 N.W.2d at 257 (same). In this
Holding statements: (A) holding that section 1001 controls over the limitations provision of the wrongful death statute (B) holding a specific sentencing statute controls over the general sentencing provisions of section 9031 (C) recognizing that a specific statute controls over a general one (D) holding that specific statutory provisions take priority over general statutory provisions (E) holding that specific statutes create exceptions to general statutes therefore if a provision of a specific statute is inconsistent with one in a general statute on the same subject the specific statute controls
(B)

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
(E)

other than governmental agencies; as against such authority it was the purpose of the Fourth Amendment to secure the citizen in the right of unmolested occupation of his dwelling and the possession of his property, * This doctrine has never been reexamined by the Supreme Court and is still followed today. The cases of Elkins v. United States, 364 U.S. 206, 80 S.Ct. 1437, 4 L.Ed. 2d 1669 (1960) (rejecting the "silver platter" doctrine and holding that evidence obtained by state police from a search and seizure which would be unconstitutional if similarly conducted by federal officers could not be used in federal courts even though the federal authorities did not participate in the search and seizure), and Mapp v. Ohio, 367 U.S. 643, 81 S.Ct. 1684, 6 L.Ed.2d 1081, 84 A.L.R.2d 933 (1961) (<HOLDING>), do not overrule the holding of Burdeau,
Holding statements: (A) holding that the fourth amendment proscription against unreasonable searches and seizures was applicable to the states under the fourteenth amendment so that evidence seized in violation of the constitution could no longer be used in state courts (B) holding all evidence obtained by searches and seizures in violation of the constitution is by that same authority inadmissible in a state court (C) holding that forfeiture statute is subject to the fourth amendments prohibitions against unreasonable searches and seizures (D) holding sbm is not a violation of the defendants fourth amendment right to be free from unreasonable searches and seizures (E) holding the sixth amendment applicable to the states through the fourteenth amendment
(A)