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.
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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: (E)

Question: 26-7A, 26-8A, and 26-8C or of Title 27A shall control, and the provisions of this chapter are in all respects to be supplementary thereto. (emphasis added). Thus, where allegations of abuse and neglect serve as the grounds for the guardianship petition, as was the case here, the statutory provisions specifically relating to abuse and neglect proceedings, as well as the provisions relating to juvenile court, must control. See Martinmaas, 2000 SD 85 at 49, 612 N.W.2d at 611. [ 10.] Adjudication of abuse or neglect is done in juvenile court pursuant to SDCL chapters 26-7A and 26-8A. SDCL 26-7A-2 provides for exclusive juri 's interest, as parens patriae, in protecting the welfare of the child. SDCL 26-8A-1. See also Matter of N.J.W., N.G.B., and K.F.B., 273 N.W.2d 134, 137 (S.D.1978) (<HOLDING>). The State is the only party that may seek to
Holding statements: (A) holding care custody and control of children is a fundamental right (B) holding state as parens patriae takes strong interest in care and treatment of children within its borders (C) recognizing parents fundamental liberty interest in the care custody and management of their children (D) holding that missouri has interest in providing a forum for victims injured as a result of activities conducted within its borders (E) recognizing that with respect to regulating or affecting conduct within its borders the place of the wrong has the predominant interest

Answer: (B)

Question: judgment and the trial court held in favor of Building Venture as a matter of law. The time to have presented a meritorious defense was at this time. Bush and Miller's lawyer received notice of this hearing and appeared on their behalf. This fact alone disproves their claim that they were prevented from presenting a meritorious defense. But even if it did not, the trial in 1990 disposed of the case against a third defendant, Mosby, not Bush and Miller; their rights were not adjudicated at that time, having been adjudicated previously. The only other event Bush and Miller had a right to receive notice of for due process claims was entry of the final judgment signed January 25, 1991. See e.g., Peralta v. Heights Medical Center, Inc., 485 U.S. 80, 108 S.Ct. 896, 99 L.Ed.2d 75 (1988) (<HOLDING>). But neither this appeal nor the bill of
Holding statements: (A) recognizing that an officers forcible rape of a woman violates her substantive due process rights (B) holding that due process rights were not violated when alien claimed a lack of actual notice but his attorney received notice (C) holding that lack of notice of charges in disciplinary proceedings violates the due process clause (D) holding a judgment in the absence of notice violates due process rights (E) holding that in a proceeding to terminate parental rights the preponderance of the evidence standard of proof violates the due process clause and that due process requires at least a clear and convincing evidence standard

Answer:
(D)