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: WTT Project area as defined by the Corps. NEF contends that we need not consider the State's argument because the State failed to raise this argument in its initial motion to clarify, instead raising it for the first time in its Rule 59(e) motion. "Rule 59(e) motions are 'aimed at reconsideration, not initial consideration.' " FDIC v. World Univ., Inc., 978 F.2d 10, 16 (1st Cir.1992) (quoting Harley-Davidson Motor Co., Inc. v. Bank of New England, 897 F.2d 611, 616 (1st Cir.1990)). In World University, this Court held that the defendant's argument, which it raised for the first time in a Rule 59(e) motion, was barred where there was no reason why the defendant could not have presented its argument prior to its motion to alter or amend the judgment. Id.; see also Engler, 146 F.3d at 374 (<HOLDING>). This rule, however, does not cover the facts
Holding statements: (A) holding that the appellant waived an argument listed only in his summary of the argument (B) holding that a party in a habeas case waives an argument by failing to raise it before the district court (C) holding that the court did not have jurisdiction to consider an argument not presented to the board in a motion for reconsideration (D) holding that an argument was barred where the movant could have but did not raise its argument before the district court ruled in the original motion (E) holding the government waived its argument on appeal that the defendant did not have standing to challenge a search when it failed to raise the argument to the district court

SOLUTION: holding that the appellant waived an argument listed only in his summary of the argument

PROBLEM: Tax Court under subparagraph (A), until the decision of the Tax Court has become final. Rules similar to the rules of sec. 7485 shall apply with respect to the collection of such assessment. (ii) Authority to enjoin collection actions. Notwithstanding the provisions of sec. 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this subparagraph to enjoin any action or proceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates. 7 See Trent v. Commissioner, T.C. Memo. 2002-285 (<HOLDING>). 8 Respondent has adopted the following
Holding statements: (A) holding that the commissioner was not barred by sec 6330e1b from offsetting the taxpayers overpayments for later years against an earlier tax liability for which the taxpayer had claimed relief under sec 6015 (B) holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity (C) holding that a fpaa is the functional equivalent of a notice of deficiency because it serves to afford affected taxpayers that the commissioner has made a final administrative determination of their liability for particular tax years (D) holding the rule against taxpayer standing applies both to federal taxpayers and state taxpayers challenging state tax or spending decisions simply by virtue of their status as state taxpayers (E) holding this court generally lacks jurisdiction over the sec 6651a2 addition to tax for failure to pay tax

SOLUTION: holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity

PROBLEM: the integrity and order of its territory and the welfare of its members ..." Felix S. Cohen's Handbook of Federal Indian Law ("Federal Indian Law "), Ch. 4, C5 at 252 (1982). 2 . The Bill of Rights is not applicable to Indian tribes. "Indian tribes are not states of the union within the meaning of the Constitution, and the constitutional limitations on states do not apply to tribes." Federal Indian Law, Ch. 12, E2 at 664-65; Santa Clara Pueblo v. Martinez, 436 U.S. at 56, 98 S.Ct. at 1675-76 ("As separate sovereigns pre-existing the Constitution, tribes have historically been regarded as unconstrained by those constitutional provisions framed specifically as limitations on federal or state authority."); Talton v. Mayes, 163 U.S. 376, 384, 16 S.Ct. 986, 989, 41 L.Ed. 196 (1896) (<HOLDING>). 3 . The ICRA has been held to apply for the
Holding statements: (A) holding that the fifth amendment did not apply to tribal government (B) holding that federal courts do not have jurisdiction to interpret a tribal constitution or tribal laws (C) holding that the statement ill take the fifth was an assertion of the fifth amendment privilege (D) holding the fourteenth amendment does not apply to the actions of the federal government (E) holding that tribal courts are not subject to the fifth amendments requirement of indictment by grand jury

SOLUTION:
holding that federal courts do not have jurisdiction to interpret a tribal constitution or tribal laws