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.

Ex 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

Ex Output:
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

Ex Input:
has recently held that a police officer may order passengers out of a vehicle during a traffic stop without violating the passengers' Fourth Amendment rights. See Maryland v. Wilson, 519 U.S. 408, 415, 117 S.Ct. 882, 137 L.Ed.2d 41 (1997). The Court reasoned that the public interest in protecting an officer's safety outweighed the minimal intrusion involved in requiring passengers to exit the vehicle. See id. at 413-15, 117 S.Ct. 882. The same rationale applies here. An officer may reasonably conclude that his safety is best protected by having the passengers remain in the vehicle. Further, the intrusion involved with having passengers remain in their vehicle is de minimis the officer is merely maintaining the status quo. See United States v. Moorefield, 111 F.3d 10, 11 (3d Cir.1997) (<HOLDING>). Defendant Garner refused to comply with
Holding statements: (A) holding that an officer making a traffic stop may order passengers to exit the car pending completion of the stop (B) holding that passengers of a vehicle which they did not own had standing to challenge the validity of a traffic stop (C) holding that police officer may order passengers to remain in vehicle with hands up during traffic stop (D) holding police officers making a traffic stop could order passengers out of the stopped car (E) holding that an officer may order a passenger out of a vehicle during a stop for a traffic infraction

Ex Output:
holding that an officer making a traffic stop may order passengers to exit the car pending completion of the stop

Ex Input:
Essex Ins. Co. v. Bhavan, Inc., 2002 WL 1398551, at *1-4 (N.D.Tex. June 26, 2002) (victim shot by an unknown assailant while in insured's parking lot; court held that assault and battery exclusion precluded coverage for negligence action against insured); Audubon Indem. Co. v. Patel, 811 F.Supp. 264, 264 (S.D.Tex.1993) ("Upon reviewing the insurance policy and the assault and battery exclusion, this Court finds that, as a matter of law, the insurance policy excludes any coverage arising out of the assault and battery committed upon [victim] and his wife [in insured's motel room] even if the legal theory for which [the insured] is found liable is negligence."); Burlington Insurance Company v. Mexican American Unity Council, Inc., 905 S.W.2d 359, 362 (Tex.App.-San Antonio 1995, no writ) (<HOLDING>). As applied here, Mitchell's claims in the
Holding statements: (A) holding that a sexual assault on a youth homes resident was excluded from an insurance policys coverage by an assault and battery exclusion notwithstanding that the claim was couched in negligence (B) holding that under maryland common law an assault is an attempted battery an actual battery or a combination of the two (C) holding that coverage arguably existed under an insurance policy for claims against an employer and employees for an alleged assault and battery of bar patrons and that the insurer had a duty to defend (D) holding that claims were clearly excluded from coverage under assault and battery exclusion and therefore insurer had no duty to defend or indemnify (E) holding that allegations of sexual assault by an employee of the church fell within coverage for sexual misconduct

Ex Output:
holding that under maryland common law an assault is an attempted battery an actual battery or a combination of the two