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.
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Question: 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

Answer: (E)


Question: justification was pretextual.” Smith v. District of Columbia, 430 F.3d 450, 455 (D.C.Cir.2005) (quoting Murray v. Gilmore, 406 F.3d 708, 713 (D.C.Cir.2005)). The court should assess the plaintiffs challenge to the employer’s explanation in light of the totality of the circumstances of the case. Aka, 156 F.3d at 1291. The strength of the plaintiffs prima fa-cie case, especially the existence of a causal connection, can be a significant factor in his attempt to rebut the defendant’s legitimate nondiscriminatory reason for the adverse action. See Aka, 156 F.3d at 1289 n. 4 (stating that “a prima facie case that strongly suggests intentional discrimination may be enough by itself to survive summary judgment”); Laurent v. Bureau of Rehab., Inc., 544 F.Supp.2d 17, 23 n. 5 (D.D.C.2008) (<HOLDING>); Meadows v. Mukasey, 555 F.Supp.2d 205, 211-13 
 Holding statements: (A) holding that plaintiff could not establish a prima facie case of discrimination because she was unable to present evidence that she was qualified for the position (B) holding that the plaintiff demonstrated pretext in part by establishing a causal connection (C) holding that to establish a causal connection plaintiff must show that the individual who took adverse action against him knew of the employees protected activity (D) holding that to show a causal connection the plaintiff must demonstrate a relationship between the misconduct and the plaintiffs injury (E) holding that the plaintiff cannot establish pretext because she is unable to show any causal connection

Answer: (E)


Question: the defendant’s guideline range. See United States v. Williams, 526 F.3d 1312, 1323-24 (11th Cir.2008) (as part of history and characteristics of the defendant, district court could consider defendant’s prior offenses in deciding to impose an upward variance, even though those offenses were already included in the defendant’s criminal history score); see also 18 U.S.C. § 3661 (“No limitation shall be placed on the information concerning the background, character, and conduct of a person convicted of an offense which a court of the United States may receive and sidered the 3553(a) factors, “considered the parties’ arguments and ha[d] a reasoned basis for exercising [its] own legal decisionmaking authority.” Rita, 551 U.S. at 356, 127 S.Ct. at 2468; see also Talley, 431 F.3d at 786 (<HOLDING>). Regarding Cooper’s argument that the court 
 Holding statements: (A) holding that the district court is not required to state on the record that it has explicitly considered each of the  3553a factors or to discuss each of the  3553a factors (B) holding that there must be sufficient evidence in the record to affirmatively demonstrate the courts consideration of the relevant section 3553a factors (C) holding that nothing in booker or elsewhere requires the district court to state on the record that it has explicitly considered each of the  3553a factors or to discuss each of the  3553a factors (D) recognizing that many of the  3553a factors are already incorporated into any guidelines determination and the  3553a factors can themselves overlap (E) holding that it is sufficient for a court to acknowledge its consideration of the parties arguments and the 3553a factors

Answer:
(E)


