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.

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
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

the State argued that Wright and Jackson were the two shooters at the trials of Wright, Oglesby, and Jackson. The State denies that it presented mutually exclusive, false, or misleading evidence. It contends that the evidence permits two factual scenarios: the shooters were either Jackson and Wright or Jackson and defendant. This is not a case where the prosecutor destroyed the credibility of one witness to convict one defendant and then used that same witness to convict a co-defendant for the same crime. See, e.g., Drake v. Kemp, 762 F.2d 1449 (11th Cir.1985), cert. denied, 478 U.S. 1020, 106 S.Ct. 3333, 92 L.Ed.2d 738 (1986). Nor is this a case where the prosecutor improperly argued facts that were unsupported by the evidence. Nichols v. Collins, 802 F.Supp. 66, 75 (S.D.Tex.1992) (<HOLDING>), habeas corpus denied, sub nom, Nichols v.
Holding statements: (A) holding that the defendant may not state one ground at trial and another on appeal (B) holding that where trial court is trier of fact and has made an affirmative deadly weapon finding it retains discretion to enter finding in judgment (C) holding that although trial courts oral opinion may be used as a reference in the interpretation of its written findings of fact it is not a finding of fact (D) holding to preserve an issue for appellate review the issue must have been raised to and ruled upon by trial court and a party may not argue one ground for objection at trial and another ground on appeal (E) holding in case in which defendant challenged his murder conviction and death sentence on ground that states conflicting theories in the trial of his accomplice constituted a denial of due process that state may be constitutionally estopped from obtaining a fact finding in one trial and seeking and obtaining an inconsistent fact finding in another trial
holding that the defendant may not state one ground at trial and another on appeal

that the law is rationally related to a legitimate state interest." Id. at 536, 571 S.E.2d at 59. Defendant first argues that N.C.G.S. 20-38.6(a) infringes on the right of a person charged with an implied-consent offense in district court to exercise his or her fundamental right to a fair trial, since it requires that such defendants move to suppress evidence' or dismiss charges pretrial without the benefit of any statutory right to pretrial discovery. We disagree. The United States Supreme Court has recognized that the fundamental right to a fair trial is "the most fundamental of all freedoms." See Estes v. Texas, 381 U.S. 532, 540, 14 L. Ed. 2d 543, 549, reh'g denied, 382 U.S. 875, 15 L. Ed. 2d 118 (1965); see also State v. White, 331 N.C. 604, 616, 419 S.E.2d 557, 564 (1992) (<HOLDING>), cert. denied, 519 U.S. 936, 136 L. Ed. 2d 229
Holding statements: (A) recognizing a fundamental right to marry (B) holding right to be fundamental (C) holding that the right to vote is fundamental (D) holding that the right to drive is not a fundamental right (E) recognizing that a criminal defendants right to a fair trial is fundamental
recognizing a fundamental right to marry