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: 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

Answer: 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

Question: re Haddad), 68 B.R. 944, 948 (Bankr.D.Mass.1987); Williams v. Clark (In re Clark), 91 B.R. 324, 332-34 (Bankr.E.D.Pa.1988). And, although 105 "does not authorize the bankruptcy courts to create substantive rights that are otherwise unavailable under applicable law," Pertuso, 233 F.3d at 423, n. 1; "[b]ankruptcy courts ... enjoy inherent power to sanction parties for improper conduct." Mapother & Mapother v. Cooper (In re Downs), 103 F.3d 472, 477 (6th Cir.1996). This inherent power authorizes federal courts "to protect their proceedings and judgments in the course of discharging their traditional responsibilities." Degen v. United States, 517 U.S. 820, 823, 116 S.Ct. 1777, 135 L.Ed.2d 102 (1996). See also Chambers v. NASCO, Inc., 501 U.S. 32, 50, 111 S.Ct. 2123, 115 L.Ed.2d 27 (1991)(<HOLDING>); Jones v. Bank of Santa Fe (In re Courtesy
Holding statements: (A) recognizing that court has inherent power to control the judicial business before it (B) recognizing inherent power of courts of appeals (C) recognizing district courts inherent authority to dismiss with prejudice for abuse of judicial process (D) recognizing inherent power of federal district court to sanction conduct abusive of judicial process (E) recognizing courts inherent power to impose sanctions including attorneys fees for conduct that abuses the judicial process

Answer: recognizing that court has inherent power to control the judicial business before it

Question: the dismissal would be without prejudice). See also Dunham v. Fullerton, 258 P.3d 701, 704 (Wyo. 2011) (affirming Rule 25 dismissal for untimely substitution: "dismissal without prejudice was properit was not an adjudication on the merits, and the statute of limitations has not run"). Still other courts have reasoned that a trial judge dismissing an action per Rule 25 is invested with the same level of discretion as one acting pursuant to Rule 41. Therefore, a court may properly dismiss claims without prejudice under Rule 25 if it finds that, under the circumstances, the plaintiff has not acted with extreme dereliction and the defendant has not suffered acute prejudice by reason of the delay. See, e.g., Keating v. Levitan Mfg. Co., 2009 U.S. Dist. LEXIS 6839 at n.1 (E.D.N.Y. 2008) (<HOLDING>); Bessent v. Nat'l Housing Partnership, 2008
Holding statements: (A) holding that in the circumstances presented viz plaintiffs failure to prosecute for months following suggestion of death but with no discernible prejudice to defendant dismissal without prejudice was appropriate sanction (B) holding that plaintiffs failure to respond to argument warranted dismissal with prejudice (C) holding that de facto dismissal without prejudice was appropriate where a plaintiffs certificate failed to state with specificity that a defendant was the proximate cause of the plaintiffs injury (D) holding that absent extraordinary circumstances a failure to comply with the statute requires a dismissal with prejudice (E) holding that proper remedy for failure to exhaust is dismissal of the claim without prejudice

Answer:
holding that plaintiffs failure to respond to argument warranted dismissal with prejudice