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.

Input: Consider Input: second and third elements under Fed.R.Civ.P. 24(a)(2), the existence of a sufficient interest, and whether disposition of that interest would effectively impede the putative intervenors' ability to protect that interest. Among the interests that satisfy these criteria are injury to reputation, see Penthouse Int'l Ltd. v. Playboy Enterprises, Inc., 663 F.2d 371, 373, 392 (2d Cir.1981), need to protect the attorney-client privilege, see In re Katz (Jamil v. United States), 623 F.2d 122 (2d Cir.1980), and need to protect the attorney work-product privilege. See United States v. AT & T, 642 F.2d 1285, 1290-92 (D.C.Cir.1980), citing, Reisman v. Caplin, 375 U.S. 440, 445, 84 S.Ct. 508, 511-12, 11 L.Ed.2d 459 (1964); see also In re Grand Jury Proceedings, 735 F.2d 1330, 1331 (11th Cir.1984) (<HOLDING>); In re Grand Jury Proceedings, 604 F.2d 798,
Holding statements: (A) recognizing that a district court should allow intervention by a client in the first instance as soon as the attorneyclient privilege issue is raised (B) holding that the inadvertent disclosure of a privileged document does not waive the attorneyclient privilege if attorney took all reasonable steps to avoid disclosure and asserted the privilege as soon as the disclosure became known (C) holding that where an issue is raised in the district court but raised late and the district court declines to deem the issue waived the issue may be raised on appeal (D) recognizing intervention to assert both the attorneyclient and work product privileges (E) holding that the information is not protected by attorneyclient privilege

Output: (A)

Input: Consider Input: 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

Output: (E)

Input: Consider Input: 18 U.S.C. 3553(a)." United States v. Friedman, 554 F.3d 1301, 1307 (10th Cir.2009). Our review of the reasonableness of Defendant's sentence is conducted under a deferential abuse-of-discretion standard. See United States v. Zapata, 546 F.3d 1179, 1192 (10th Cir.2008). The district court sentenced Defendant to 121 months' imprisonment the low end of the suggested Guidelines range. Because the district court selected a with in-Guidelines sentence, its ruling is due a presumption of substantive reasonableness on appeal. See United States v. Algarate-Valeneia, 550 F.3d 1238, 1245 n. 6 (10th Cir.2008). Our review of the record has failed to uncover any evidence that brings this presumption of reasonableness into question. See United States v. Donohoe, 458 F.2d 237, 239 (10th Cir.1972) (<HOLDING>). AFFIRMED. ** This order and judgment is not
Holding statements: (A) recognizing the range of discretion of the trial judge (B) holding that trial justice has wide discretion to determine relevancy of evidence (C) recognizing that the trial judge must be given a wide range of discretion in determining whether a mistrial should be declared (D) recognizing that wide discretion in imposition of sentence reposes in the trial judge (E) holding that trial court has wide discretion in determining sufficiency of foundation for opinion testimony
Output: (D)