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.

Example Input: 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
Example Output: (E)

Example Input: the sophisticated user defense, a supplier has no duty to warn the ultimate user if it has reason to believe that the user will realize its dangerous condition. Gray v. Badger Mining Corp., 676 N.W.2d 268, 276 (Minn.2004); see also Ritchie v. Glidden, 242 F.3d 713, 724 (7th Cir.2001) (stating, under Indiana law, that the sophisticated purchaser defense to a failure-to-warn claim brought under negligence or strict liability theories provides that product suppliers do not have a duty to warn employees or customers of knowledgeable industrial purchasers as to product-related hazards). In addition to limiting a supplier's duty, the "sophisticated user" concept also affects the element of proximate cause. Crook v. Kaneb Pipe Line Operating P'ship, L.P., 231 F.3d 1098, 1102 (8th Cir.2000) (<HOLDING>); Strong, 667 F.2d at 688 ("Even if [the
Holding statements: (A) holding that negligence must be the proximate cause of injury (B) holding in a negligence action that the air traffic controllers failure to warn of an impending danger cannot be the proximate cause of an injury after the pilot himself discovered its presence appreciated the danger and decided to fly ahead into it (C) holding that use of tangible property must be proximate cause of injury and that property does not cause injury if it does no more than furnish the condition that makes the injury possible (D) holding that if a user actually knows of the danger a failure to warn cannot be a proximate cause of the injury (E) holding that a physicians negligence need only be a proximate cause not the proximate cause of plaintiffs injury
Example Output: (D)

Example Input: be brought by means of a motion for post-conviction relief. In doing so, the state acknowledges the court departed from the essential requirements of law and requests we reverse the portion of the appealed order which dismissed the mandamus petition. Massey has exhausted his administrative remedies with the DOC. He correctly sought mandamus relief in the circuit court. See Taylor v. State, 780 So.2d 955 (Fla. 4th DCA 2001)(affirming trial court's denial of post-conviction relief motion filed to challenge DOC's reduction of his gain time because it had to first be entertained in the DOC; if defendant was not satisfied with the DOC's ruling, then he could file a petition for writ of mandamus with the appropriate circuit court); see also Bedford v. State, 775 So.2d 402 (Fla. 4th DCA 2000)(<HOLDING>). We, therefore, quash the order and remand for
Holding statements: (A) recognizing that this court may issue a writ in the nature of mandamus to compel the doc to comply with a district court order directing the doc to grant a prisoner credit for time spent in presentence confinement (B) holding that a mandamus petition rather than motion for postconviction relief was appropriate remedy to have doc honor amount of jail credit awarded in each of defendants sentences (C) holding that circuit court should have treated the habeas petition as a motion for postconviction relief (D) holding that a claim is proeedurally barred where it was not raised in the defendants motion for postconviction relief (E) holding statute of limitations for filing petition for postconviction relief not tolled by general savings statute tolling limited to reasons enumerated in state postconviction relief act
Example Output:
(B)