instruction:
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.
question:
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
answer:
(D)


question:
other non-Virginia cases offer a compelling basis for adopting the per se rule Allied has proposed. In National City Bank v. Fleming, 2 Ohio App.3d 50, 440 N.E.2d 590, 599 (1981), for instance, the court said: It has long been the law of equity that a person who confers a benefit either directly or indirectly upon another in the course of performance of a contract with a third person is not entitled to compensation ... merely because of the failure of performance by the third party. However, where it appears from all the facts that the conferral of such benefit was the product of fraud, misrepresentation or bad faith by the party accepting and retaining such benefit, equity will imply an obligation to make payment therefor. See Costanzo v. Stewart, 9 Ariz.App. 430, 453 P.2d 526 (1969) (<HOLDING>), (emphasis added) (some citations omitted). 
 Holding statements: (A) holding that a hospital could not be an erisa beneficiary (B) holding that the thirdparty beneficiary theory did not apply (C) holding that a duty may be owed to a beneficiary of a consensual relationship akin to that of a thirdparty beneficiary of a contract where the professional has actual knowledge that the services being provided are in part for the benefit of such third persons (D) holding that a contract beneficiary may be liable in restitution where the beneficiary by his conduct induces the conferral of the benefit (E) holding change of beneficiary effective where city employee listed a new beneficiary for his group life insurance policy in an employee personal data form next to the words designated beneficiary even though this did not comply with the policy terms
answer:
(D)


question:
minimum period of incarceration. Id. at 142-43, 417 A.2d 1075. Simply put, the New Jersey Code of Criminal Justice (Code), N.J.S.A. 2C:1 to :104-9, does not permit convicted murderers to receive any sentence less than thirty years of incarceration. In addition, an examination of the legislative history behind the statute undeniably indicates that anyone not sentenced to death for a murder conviction must serve thirty years of incarceration prior to release. When enacting N.J.S.A. 2C:11-3b, the Legislature made it plain that convicted murderers would have to remain in prison for a minimum of t .2d 1144 (1991) (explaining that a “sentence of thirty years without parole [is] required for murder under N.J.S.A. 2C:11 — 3”); State v. Rodriguez, 97 N.J. 263, 274 n. 4, 478 A.2d 408 (1984) (<HOLDING>); State v. Johnson, 206 N.J.Super. 341, 343, 
 Holding statements: (A) holding where the statutory minimum sentence exceeds the guidelines sentence a substantialassistance downward departure begins at the mandatory minimum sentence (B) holding that njsa 2c113b requires a minimum sentence of thirty years without parole eligibility (C) holding that purported calculation error in mandatory minimum was harmless because challenged sentence was 60 months longer than presumed minimum and was imposed according to guidelines without reference to statutory minimum (D) holding defendant did not show required prejudice from counsels alleged failure to advise him about eligibility for parole under the sentence agreed to in the plea bargain (E) holding that defendant has due process right to introduce evidence on minimum parole eligibility in sentencing phase
answer:

(B)


