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 Q]: 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 A]: (D)

[EX Q]: enter a residence without a warrant if an objectively reasonable basis exists for the officer to believe that there is an immediate need for police assistance for the protection of life or substantial property interests." Seibert v. State, 923 So.2d 460, 468 (Fla. 2006) (citing Rolling v. State, 695 So.2d 278, 293-94 (Fla. 1997)). Whether an emergency actually existed is immaterial "so long as the officer reasonably believes it to exist because of objectively reasonable facts. The officer's conclusion then may be based on a combination of the 'objective' nature of the circumstances and the officer's 'subjective' perception of those circumstances." State v. Boyd, 615 So.2d 786, 789 (Fla. 2d DCA 1993); see also Missouri v. McNeely, U.S. -, 133 S.Ct. 1552, 1559, 185 L.Ed.2d 696 (2013) (<HOLDING>). The record supports that law enforcement
Holding statements: (A) holding that the reasonableness inquiry is based upon the totality of the circumstances in determining whether or not a search was reasonable (B) holding that in determining prejudice a court hearing an ineffectiveness claim must consider the totality of the evidence before the judge or jury (C) holding that the court must consider the totality of the circumstance when determining whether a law enforcement officer faced an emergency that justified acting without a warrant (D) holding that the district court should consider the totality of the circumstances in determining whether the patentee acted in subjective bad faith and should consider whether circumstantial evidence would support an inference of bad faith (E) holding a search permissible where the officer reasonably believed he faced an emergency situation that would result in the destruction of evidence
[EX A]: (C)

[EX Q]: provide an appropriate basis for the type of declaratory relief sought here. See note 11, supra. 13 . In Voge, 844 F.2d at 780 n. 1, the Federal Circuit recognized that allegations of unlawful discharge due to statutory violations by the military are reviewable under the standard set forth in Sanders. Although plaintiff does not allege that the Air Force violated a statute in discharging him, he does allege that the Air Force unlawfully applied Air Force regulations in discharging him. 14 . The Supreme Court did note that the arguments advanced by the government for a "sweeping rule" that estoppel may never run against the government were " 'substantial'." Office of Personnel Management v. Richmond, 496 U.S. 414, 423, 110 S.Ct. 2465, 2470, 110 L.Ed.2d 387 (1990) 2, 38 L.Ed.2d 7 (1973) (<HOLDING>); Montana v. Kennedy, 366 U.S. 308, 314, 81
Holding statements: (A) holding that neither injunctive nor declaratory relief is available to private litigants under the fdcpa (B) holding on an objection to confirmation of plan that the debtors failure to file tax returns before filing the chapter 13 plan and debtors failure for six months to comply with federal law constituted a lack of good faith sufficient to warrant dismissal of the case (C) holding that neither failure to publicize the rights of naturalization nor the failure to have an authorized naturalization representative available constituted affirmative misconduct sufficient to estop the government from relying on a time bar to filing naturalization petitions (D) holding that failure to review the evidence presented to the magistrate and failure even to have a transcript filed with the district court was reversible error (E) holding that neither failure to object to an instruction nor an express statement of no objection to an instruction waive plain error review pursuant to rule 3020
[EX A]:
(C)