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.

Input: Consider Input: testified that Gollapudi admitted that he prepared and signed the W-2 forms and that they were false. Additionally, although Gollapudi presented evidence that the withholding amounts were true based on his "gross up" method, the District Court found this theory to be without merit based on the testimony of another IRS agent who demonstrated that no withholding was actually made. Moreover, it was established that the alleged withholding was never submitted to the IRS, but rather, was maintained in Gollapudi's corporate checking account. Furthermore, Gollapudi's reliance on Reynolds and Borman is misguided. Both of those cases involved 7206(1) charges for filing the wrong tax form. Reynolds, 919 F.2d at 437 ("Using the wrong form does not violate 7206(1)."); Borman, 992 F.2d at 126 (<HOLDING>). Furthermore, in Reynolds, the theory in the
Holding statements: (A) holding that materiality is not an element of 1542 because any false statement is sufficient (B) holding that plaintiff failed to prove reasonable reliance on a false statement (C) holding that form 4790 is not an administrative rule but is merely incidental to the statute and regulations and therefore false statements on the form can lead to criminal prosecution (D) holding that filing of improper form is not enough to establish false statement for 72061 purposes (E) holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under 72061

Output: (D)

Input: Consider Input: pre-estimate may in fact operate as a penalty and become unenforceable is shown by the fact that even though the sum fixed as compensation for each day's delay ... is held to be a reasonable provision for liquidated damages and to be enforceable, no court will permit it to go on operating forever. 11 Corbin on Contracts, supra, 58:21 at 523. That treatise then observes that there is "some lack of uniformity in the method of determining this time limit." Id. In general, there are two rules that courts have applied to this predicament. Some courts have held that a liquidated damages clause is inapplicable when a contractor has completely abandoned a project. See, e.g., City of Elmira v. Larry Walter, Inc., 76 N.Y.2d 912, 563 N.Y.S.2d 45, 564 N.E.2d 655, 656 (1990) (per curiam) (<HOLDING>). Others have held that, when a contractor has
Holding statements: (A) holding that prejudgment interest should not be added to damages awarded for misrepresentation because the amount of damages were not liquidated or ascertainable before the verdict (B) holding that language of contract did not limit plaintiffs recovery to liquidated damages (C) holding that liquidated damages under the adea are intended to punish and deter while contrasting them to the legislative purpose of liquidated damages under the fsla (D) holding that because liquidated damages under the adea are punitive in nature a jurys award of state punitive damages and adea liquidated damages constitutes a double recovery and therefore reducing the total recovery by the amount of the liquidated damages award (E) holding that in the absence of clear and unambiguous language indicating that liquidated damages clause was intended to apply to contractors outright abandonment of the project no such damages should be awarded

Output: (E)

Input: Consider Input: at 422) (alteration in original). But even then, the equation of legal and factual non-consent mixes considerations of physical disparity ("smaller" or "weaker") with considerations of mental or emotional disparities ("less experienced," "authority figures"). While this assumption may be valid where the minor is a younger child, see, e.g., Reyes-Castro, 13 F.3d at 379, it does not hold true where the victim is an older adolescent, who is able to engage in sexual intercourse voluntarily, despite being legally incapable of consent. See United States v. Houston, 364 F.3d 243, 247 (5th Cir.2004) (distinguishing factual and legal consent for purposes of determining whether statutory rape is a crime of violence under U.S.S.G. 4B1.2); Dickson v. Ashcroft, 346 F.3d 44, 51-52 (2d Cir.2003) (<HOLDING>). Therefore, while we agree that the
Holding statements: (A) holding dwi intoxicated operation of a motor vehicle in a public place is clearly not a crime of violence under 18 usc 16b (B) holding that theft from the person is not a crime of violence (C) holding that the impact upon the victims is relevant to circumstances of the crime (D) holding that unlawful imprisonment of a minor or incompetent adult is not a crime of violence under 16b because the crime can be accomplished with the victims acquiescence (E) holding a crime committed under a nebraska statute criminalizing sexual contact between an adult and a minor a felony crime of violence for sentencing purposes
Output: (D)