TASK DEFINITION: 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.
PROBLEM: 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

SOLUTION: 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

PROBLEM: private property in the Fifth Amendment presupposes that it is wanted for public use, but provides that it shall not be taken for such use without compensation .... The general rule at least is that while property may be regulated to a certain extent, if regulation goes too far it .will be recognized as a taking. 260 U.S. at 415, 43 S.Ct. at 160. The seminal case regarding the constitutionality of zoning ordinances is Village of Euclid v. Ambler Realty Co., 272 U.S. 365, 47 S.Ct. 114, 71 L.Ed. 303 (1926). The Supreme Court first noted that zoning ordinances were, at that time, of recent vintage predating the case by approximately twenty-five years. 272 U.S. at 386, 47 S.Ct. at 117. See Hadacheck v. Sebastian, 239 U.S. 394, 36 S.Ct. 143, 60 L.Ed. 348 (1915). The Euclid 60 (E.D.N.Y.1992) (<HOLDING>); Kasdon v. G.W. Zierden Landscaping, Inc., 541
Holding statements: (A) holding that cases claiming that government action requires just compensation must be determined on an ad hoc basis (B) holding that whether an exchange is substantially contemporaneous must be determined on a casebycase basis (C) holding state of the law must be determined at time of challenged action (D) holding that detailed exhaustion scheme of the civil rights of institutionalized persons act cripa is inconsistent with discretion to impose on an ad hoc basis a judicially developed exhaustion rule in other cases (E) holding that to constitute an enterprise under rico the enterprises structure must provide some mechanism for controlling and directing the affairs of the group on an ongoing rather than an ad hoc basis

SOLUTION: holding that whether an exchange is substantially contemporaneous must be determined on a casebycase basis

PROBLEM: Lewis v. Woods, 848 F.2d 649, 652 (5th Cir.1988); and Simmons v. McElveen, 846 F.2d 337, 339 (5th Cir.1988). 169 . See City of Canton v. Harris, 489 U.S. 378, 389, 109 S.Ct. 1197, 1205, 103 L.Ed.2d 412 (1989); Colle v. Brazos County, 981 F.2d at 245-46; Rhyne v. Henderson County, 973 F.2d at 392; and Benavides v. County of Wilson, 955 F.2d at 972-73. 170 . Id. 171 . See Collins v. City of Harker Heights, Texas, 916 F.2d at 286. 172 . See Valley v. Rapides Parish School Board, 118 F.3d 1047, 1051 n. 1 (5th Cir.1997); and Chrissy F. by Medley v. Mississippi Department of Public Welfare, 925 F.2d 844, 849 (5th Cir.1991). 173 . See DSC Communications v. Next Level Communications, 107 F.3d 322, 328 (5th Cir.1997); and Wallace v. Texas Tech University, 80 F.3d 1042, 1047 n. 3 (5th Cir.1996), (<HOLDING>). 174 . See Wallace v. Texas Tech University,
Holding statements: (A) holding that the eleventh amendment precludes an award of injunctive or declaratory relief that is not prospective in nature (B) holding that injunctive relief was unwarranted when the jurys award already included prospective relief (C) holding that eleventh amendment does not bar federal suit against state official for prospective injunctive relief (D) holding that a class of juveniles had standing to seek injunctive relief in federal court against future interrogations by a police squad because of the strong likelihood that the challenged interrogation methods would be used again (E) holding that prospective injunctive relief is appropriate in a federal civil rights action only if a reasonable likelihood exists the plaintiff will again be subjected to the unconstitutional actions

SOLUTION:
holding that the eleventh amendment precludes an award of injunctive or declaratory relief that is not prospective in nature