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.

[EX Q]: Over Plaintiffs' Refund Claim. The June 4, 2009 Second Amended Complaint also could be construed as alleging a claim for tax refund, because Plaintiffs request the return of taxes that they allegedly paid. Sec. Am. Compl. at 1-2. The court, however, does not have jurisdiction over this claim, because Plaintiffs have failed to pay the taxes owed in full. 26 U.S.C. 6511(a). Plaintiffs insist that they fully paid the taxes in intiffs' Takings Claim. Although Plaintiffs also argue the court has jurisdiction "as described in 28 U.S.C. 1491, for a claim for just compensation for the taking of property [ ] by the government," as a matter of law, tax collection is not a cognizable taking under the Fifth Amendment. U.S. Shoe Corp. v. United States, 296 F.3d 1378, 1383 (Fed.Cir.2002) (<HOLDING>). As the United States Court of Federal Claims
Holding statements: (A) holding unemployment taxes accrued when employees were terminated not when the amount of compensation taxes are determinable (B) holding that taxes are not private property that can be physically taken by the government (C) holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction (D) holding that when federal government acquires property through condemnation it must account for state and local property taxes interest and penalties (E) holding petitioner could not deduct real estate taxes imposed on property he did not own because these taxes were not imposed on him
[EX A]: (B)

[EX Q]: is "doubtful that the judicial interpretation of advisory Sentencing Guidelines promulgated by an independent commission implicates either of the twin concerns that motivate the rule of lenity.," United States v. Wright, 607 F.3d 708, 719 (11th Cir. 2010) (William Pryor, J., concurring). And in any event, the text of the guideline is clear" 'prior sentence' means a sentence imposed prior to sentencing on the instant Qffense," U.S.S.G. 4A1.2 cmt. 1. ' Burke's alternative'ground for appeal that the district court erred in calculating his sentence because his 1999 Florida conviction for armed robbery is not a "crime of violence" as that term is used in section 2K2.1(4)(A) of the Guidelinesis foreclosed by binding precedent. United States v. Fritts, 841 F.3d 937, 938 (11th Cir. 2016) (<HOLDING>); Lockley, 632 F.3d at 1246 (holding that a
Holding statements: (A) holding that armed robbery suspect was entitled to bail hearing even though armed robbery was considered capital offense under mississippi law because maximum sentence was life imprisonment (B) holding that a conviction for florida armed robbery is a crime of violence under the armed career criminal act (C) holding that the illinois crime of failure to report for imprisonment is not a violent felony for purposes of the armed career criminal act (D) holding that violence is synonymous with force in affirming armed robbery conviction (E) holding that attempted burglary under florida law qualified as a crime of violence under the armed career criminal act 18 usc 924e2biihereinafter acca because it involves conduct that presents a serious potential risk of physical injury to another
[EX A]: (B)

[EX Q]: with a disability who satisfies the requisite skill, experience, education and other job-related requirements of the employment position such individual holds or desires, and who, with or without reasonable accommodation, can perform the essential functions of such position." 29 C.F.R. 1630.2 (emphasis ours). 15 . See also Jackson v. Veterans Admin., 22 F.3d 277, 278-79 (11th Cir.1994) (an employee with numerous sporadic absences was not "otherwise qualified" under the Rehabilitation Act); Tyndall v. National Educ. Ctrs., 31 F.3d 209, 213 (4th Cir.1994) ("[A]n employee must be willing and able to demonstrate, [for the purposes of an ADA claim, the skills necessary to perform the job in question] by coming to work on a regular basis"); Carr v. Reno, 23 F.3d 525, 529 (D.C.Cir.1994) (<HOLDING>); Law v. United States Postal Serv., 852 F.2d
Holding statements: (A) holding that it is not an appellate courts function to make findings of fact (B) holding that imposition of punishment is a judicial function (C) holding that coming to work regularly is an essential function (D) holding that misrepresentation was essential to plaintiffs claim (E) holding it is not reasonable to require an employer to hire a helper to do overhead work for a miner who cannot perform this essential job function alone
[EX A]:
(C)