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.

to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government's requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words "Refused for Fraud" scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden
Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion
holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances

facts underlying the charges for which the defendant had been acquitted were an "integral and natural part of an account of the [defendant's] crimef.]" The same cannot be said for the facts at issue here, which relate to a seizure that occurred on an entirely different occasion. For that reason, we do not find either Agee or Solomon directly relevant to the present controversy. As a result, we will first examine the challenged evidence in light of the principles traditionally employed in evaluating challenges to evidence admitted pursuant to N.C. Gen. Stat. 8C-1, Rule 404(b), which focus on the similarity between the prior incident and the incident that underlies the current charges against the defendant. See Dowling v. United States, 493 U.S. 342, 348, 107 L. Ed. 2d 708, 717 (1990) (<HOLDING>). To be sure, the events of 10 February 2005
Holding statements: (A) holding that collateral estoppel component of tire double jeopardy clause did not preclude government from introducing defendants prior acquittal at trial because government was presented with lower standard of proof in the later case (B) holding that the estoppel doctrine did not apply because unlike the situation in ashe v swenson the prior acquittal did not determine an ultimate issue in the present case (C) holding that a prior acquittal does not preclude the admission of evidence of a defendants other alleged crimes in a prosecution for the bank robbery on the basis of collateral estoppel principles because the prior acquittal did not determine an ultimate issue in the present case (D) holding that a criminal acquittal does not have collateral estoppel effect on a later civil forfeiture proceeding based on the same conduct (E) holding that there is no need for a formal motion for a judgment of acquittal in a bench trial because the plea of not guilty asks the court for a judgment of acquittal
holding that collateral estoppel component of tire double jeopardy clause did not preclude government from introducing defendants prior acquittal at trial because government was presented with lower standard of proof in the later case

to claim the radio. Higazy was released in his cotton prison scrubs and given three dollars for subway fare. "Higazy spent 31 days [in the New York MCC], all but a few hours in solitary confinement." Christine Haughney, "A Sept. 11 Casualty: 'Radio Man' Jailed for A Month, Then Freed; Egyptian Student Perplexed by Mistaken Arrest," 3/11/02 Wash. Post, at A3, available at 2002 WL 15844201. 30 . It should be emphasized that, even if the government had the statutory authority to detain Awadallah, the question would remain as to whether the government nonetheless violated Awadallah's Fourth Amendment rights. Even when the government acts with probable cause and a warrant, government actions must be reasonable. See Winston v. Lee, 470 U.S. 753, 763-66, 105 S.Ct. 1611, 84 L.Ed.2d 662 (1985) (<HOLDING>). The prolonged detention of a previously
Holding statements: (A) holding that the surgical removal of a bullet was on the facts of the case unreasonable despite judicial review and authorization and probable cause (B) holding that under fourth amendment standards for determining probable cause for arrest and probable cause for search and seizure are same (C) holding that review of an original removal decision and a subsequent removal order are distinct (D) holding that the existence of probable cause in a 1983 case is a jury question (E) holding that there was no probable cause to arrest the plaintiff because the facts of the case amounted to a contract dispute
holding that under fourth amendment standards for determining probable cause for arrest and probable cause for search and seizure are same