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: the rate must make a threshold showing that the rate at issue is unreasonable. Milne, 970 F.2d at 570; Covey, 763 F.Supp. at 482-83. Relevant factors in the determination include "relevant rate comparisons, a carrier's proffer of a particular rate, and whether the rate would have moved the traffic had it been asserted at the time the shipments took place." Matter of Brown Transport Truckload, Inc., 144 B.R. 183, 187 (Bankr.N.D.Ga.1992). One common method of making a prima facie showing of unreasonableness is to provide affidavit testimony demonstrating a significant disparity between the rates sought to be charged by the carrier and the rates charged by competing carriers at the time in question. See, e.g., Vining v. The Eureka Co., 1992 WL 370520, at *2 (N.D.Ill. Dec. 8, 1992) (<HOLDING>); Matter of Brown, 144 B.R. at 187 (noting
Holding statements: (A) holding that a plaintiffs prima facie showing of jurisdictional facts is reviewed de novo (B) holding eighty percent increase in demanded rates and showing that original rates were competitive with other carriers was prima facie unreasonable (C) holding prima facie showing of unreasonableness made by presenting evidence that tariff rates in effect at time of shipments were well above rates paid to other carriers for same service (D) holding that absence of competitive injury was not a defense to prima facie violation of 2e (E) holding that a prima facie case is subject to independent review

SOLUTION: holding that a plaintiffs prima facie showing of jurisdictional facts is reviewed de novo

PROBLEM: but she voluntarily and knowingly allowed R.A. to remain in the circumstances without making any earnest effort to remove him from them. 3. Conclusion Viewing all the evidence in the light most favorable to the judgment, we hold a fact-finder could reasonably have formed a firm belief or conviction that Jordan knowingly placed and knowingly allowed R.A. to remain in conditions and surroundings that endangered his physical and emotional well-being. See Tex. Fam.Code Ann. 161.001(1)(D). The evidence is thus legally sufficient to support the trial court's termination findings under section 161.001(1)(D) of the Family Code. See id.; In re J.T., No. 13-08-00652-CV, 2009 WL 2077184, at *13 (Tex.App.-Corpus Christi July 16, 2009, no pet.) (mem. op., not designated for publication) (<HOLDING>) (citing In re H.C., 942 S.W.2d 661, 665
Holding statements: (A) holding that fundamental error occurred in the prosecution of a mother for aggravated manslaughter of her child when the prosecutor commented on the fact that the mother had contemplated having an abortion during the course of her pregnancy with the child (B) holding mothers due process rights were not violated when her appointed counsel was allowed to withdraw and hearing was held without mother because the record showed mother did not inform counsel of her whereabouts after moving thereby frustrating counsels efforts to contact her and because mother was properly served with notice of the termination hearing (C) holding mothers drug use during pregnancy and after child was removed from her care in face of random drug testing that placed her relationship with child at risk was legally and factually sufficient evidence that she engaged in course of conduct which endangered her child (D) holding that evidence was sufficient to support trial courts best interest finding where mother allowed child to be in contact with individual who had physically abused her mother was not capable of caring for child on her own mother admitted at trial she had not found stable employment and child was doing well in her current placement (E) holding evidence that mother allowed child to remain in home in which there was violent conduct as evidenced by fathers physical abuse of mother during her pregnancy was legally sufficient to support termination

SOLUTION:
holding that fundamental error occurred in the prosecution of a mother for aggravated manslaughter of her child when the prosecutor commented on the fact that the mother had contemplated having an abortion during the course of her pregnancy with the child