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: a "responsible person" under 6672 in these circumstances. B. Willfulness 1. Standard of Review As with the previous issue, the government asserts that the determination of willfulness under 6672 is a question of law subject to de novo review, while Bradshaw argues that it is a question of fact on which the district judge's ruling can not be overturned unless it is clearly erroneous. Some circuits have held that the ultimate issue of willfulness is subject to de novo review. United States v. McCombs, 30 F.3d at 320 (noting, however, that this is a difficult question that, in similar contexts, has divided the courts for over a century); Thibodeau v. United States, 828 F.2d at 1505-07. Our prior decisions have, however, treated this as an issue of fact. See Taylor, 69 F.3d at 417-18 (<HOLDING>); Denbo, 988 F.2d at 1033 (reviewing jury
Holding statements: (A) holding that we review for clear error the bankruptcy courts factual findings (B) holding that the district court sitting in review of the decision of the bankruptcy court erred in concluding that plaintiffs failure to pay over taxes was willful because the bankruptcy court had made no findings on willfulness we remanded for bankruptcy court findings (C) holding that 28 usc 1961a applies to bankruptcy court judgments because a bankruptcy court is a unit of the district court (D) holding that bankruptcy court may issue proposed findings and conclusions in a core proceeding over which the bankruptcy court does not have constitutional authority (E) holding that the bankruptcy court has the inherent power to award sanctions for badfaith conduct in a bankruptcy court proceeding

Answer: holding that we review for clear error the bankruptcy courts factual findings

Question: of the debt itself that is the key factor in determining dischargeability." 21 B.R. at 912. Therefore, in determining whether a debt to a former spouse is in the nature of alimony, maintenance or support, the court must look behind the designation assigned by a state court, or by the parties themselves, as to whether or not a particular obligation was in the nature of support or a property settlement, and to determine the true nature of the obligation. Parisi v. White, 26 B.R. 572, 574 (Bankr.R.I.1983). With this test in mind, we turn to the relevant factors in determining wheth er payments are m the nature of support. Whether the payments are made contingent upon conditions reflecting a need for support is one relevant factor. Cf. Warren v. Taff, 10 B.R. 101, 104 (Bankr.Conn.1981) (<HOLDING>). In the present case the child support
Holding statements: (A) holding that transfer was proper remedy for improper venue even though the issue of transfer was not raised until the motion hearing in circuit court (B) holding that the failure to condition a transfer on death or remarriage of the wife was a factor showing that the transfer was not in the nature of alimony (C) holding transfer restriction granted right of first refusal in event of voluntary or involuntary transfer of stock (D) holding that a denial of transfer was not an adverse employment action where the plaintiff asserted only that the transfer would allow him to work closer to home (E) holding that oneyear period commences on date of discovery of the fraudulent nature of the transfer

Answer: holding that transfer was proper remedy for improper venue even though the issue of transfer was not raised until the motion hearing in circuit court

Question: apace notwithstanding an alien's parole status 'or possibility of arrest or further imprisonment.' " Id. (quoting 8 U.S.C. 1231(a)(4)(A)). The court determined that 1231(a)(4)(A) implicitly endorsed the proposition that "deportation leaves an existing term of parole intact" because "an alien may be deported and later face incarceration for violating his parole." Id. Therefore, the court held "that, under federal law, deportation does not automatically extinguish an existing term of parole." Id. Just as in Carrasco-Mateo, the Oregon court in the instant case did not lose authority over Barrera merely because he was deported. Id. This decision is in accord with other circuit courts that have addressed similar issues. See United States v. Phillips, 413 F.3d 1288, 1292 (11th Cir.2005) (<HOLDING>); United States v. Williams, 369 F.3d 250,
Holding statements: (A) holding that deportation did not cut short appellants parole term regardless of appellants subjective beliefs (B) holding that deportation does not extinguish term of parole (C) holding that appellants privacy interests under the us and texas constitutions were not invaded when officer walked up appellants driveway to allow drug dog to sniff appellants garage door (D) holding that parole survives deportation (E) holding officers articulated reasonable suspicion justified appellants contin ued detention to await canine unit when officer suspected appellant of drug trafficking based on appellants prior arrests for drug offenses appellants lie about his prior criminal history and appellants possession of small jewelers bags used in cocaine trafficking

Answer:
holding that deportation does not extinguish term of parole