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.
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Question: to foreclosure for mortgagors who are in default before initiating foreclosure proceedings pursuant to the National Housing Act, specifically 12 U.S.C. 1701-x(c)(5) (effective July 30, 2008), and pursuant to regulations promulgated by the Department of Housing and Urban Development. The Walkers contend that they were never offered counseling services or any other loss-mitigation services before the foreclosure sale. Although the record does not contain evidence indicating that the Walkers were provided counseling or other loss-mitigation services before foreclosure, this court has determined that any alleged failure to comply with loss-mitigation procedures does not constitute a valid defense to an ejectment action following a nonjudicial foreclosure. See Coleman, 104 So.3d at 206 (<HOLDING>). Thus, the alleged failure to exhaust all
Holding statements: (A) holding that a department of defense report was inadmissible (B) holding that because the department of revenue is subordinate to the board of tax review in the decision making process the department is not an adversely affected or aggrieved party having standing to petition for judicial review of the boards order reversing a decision of the department (C) holding that a failure to comply with the foreclosure statutes invalidates a foreclosure sale (D) holding that in the absence of a statute or controlling authority from our supreme court to the contrary we conclude that the failure of a foreclosing entity to comply with department of housing and urban development or department of veterans affairs lossmitigation requirements may not be raised as a defense to an ejectment action following a nonjudicial foreclosure (E) holding nonparty department of mental health had standing to appeal commitment order regarding person found not guilty by reason of insanity because department had direct interest that was affected by commitment order and because employees of the department conceivably could be held in contempt of court for failing to comply with the order

Answer: holding that a department of defense report was inadmissible

Question: even if the 1993 judgment was final and appealable, they may challenge the merits of the 1993 judgment in this appeal from the 1995 order. This appeal is untimely only if the District Court's 1993 decision which ordered only that ISP submit a plan to remedy the constitutional flaws in its policy was a final judgment, appealable to this Court under 28 U.S.C. 1291. We believe that the District Court's 1993 order was no more final under 1291 than the one at issue in Sherpell v. Humnoke School Dist., 814 F.2d 538 (8th Cir.1987), which held that a district court order to a school district to submit a plan to remedy an unconstitutional atmosphere of racial hostility was not an appealable final judgment. Id. at 539; see also Hendrickson v. Griggs, 856 F.2d 1041, 1044 (8th Cir.1988) (<HOLDING>). The November 1995 judgment is, therefore, the
Holding statements: (A) holding that an order of consolidation is interlocutory and not immediately appealable (B) holding that the modification or dissolution of an injunction in a limitation of liability proceeding is appealable as a matter of right under 1292a1 (C) holding an order denying a motion for summary judgment is interlocutory and not appealable (D) holding injunction ordering prison to submit plan for reformation of unconstitutional prison conditions not appealable as interlocutory order under 28 usc 1292a1 (E) holding that a rehearing order is interlocutory and not appealable

Answer: holding that an order of consolidation is interlocutory and not immediately appealable

Question: 2008, as evidenced by Exhibit B to Plaintiffs' April 3, 2009 Complaint, i.e., a "Certified Promissory Money Note[,]" that states it is a "U.C.C. negotiable instrument redeemable at full face value when presented to [Plaintiffs' address]." Pl. Ex. B. Plaintiffs later corrected the Promissory Note and proffered it in Plaintiffs' July 10, 2009 Addendum. Pl. Add. Ex. A. This Promissory Note, however, is not a payment of the taxes due, because it is not a "means of cash or cash equivalents" as required by Section 6311 of the Internal Revenue Code. 26 U.S.C. 6311; see also 26 C.F.R. 301.6311-1. Therefore, since Plaintiffs have not paid the taxes at issue, the court does not have jurisdiction over Plaintiffs' tax refund claim. Shore v. United States, 9 F.3d 1524, 1526 (Fed.Cir.1993) (<HOLDING>). c.The Court Does Not Have Jurisdiction Over
Holding statements: (A) holding that in statute authorizing suits against united states limits time period in which such suits may be brought united states retains its sovereign immunity as to any suits brought outside of that time period therefore court does not have subject matter jurisdiction over suit against united states that is barred by statute of limitations (B) holding that a tax refund claim must be dismissed if the principal tax deficiency has not been paid in full (C) holding that the full payment rule is applicable to refund suits in the court of federal claims (D) holding that interest received by a foreign corporation on a tax refund from the united states was interest on an interestbearing obligation of a resident of the united states within income tax statute (E) holding that full payment of the assessment is also required for tax refund suits brought in the united states court of federal claims

Answer:
holding that in statute authorizing suits against united states limits time period in which such suits may be brought united states retains its sovereign immunity as to any suits brought outside of that time period therefore court does not have subject matter jurisdiction over suit against united states that is barred by statute of limitations