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.

of any act which is within the scope of the lawful duty or authority of that officer, ... or who knowingly resists or obstructs the service or execution by any authorized person of any civil or criminal process or order of any court, commits a simple misdemeanor---However, if a person commits an interference with official acts, as defined in this subsection, and in so doing inflicts bodily injury other than serious injury, that person commits an aggravated misdemeanor. Iowa Code § 719.1(1). Because an aggravated misdemeanor under Iowa law carries the possibility of a two-year prison sentence, see Iowa Code § 903.1(2), it qualifies as a “prior felony conviction” for purposes of § 4B1.1, see USSG § 4B1.2, comment, (n.1). See United States v. Postley, 449 F.3d 831, 832 (8th Cir.2006) (<HOLDING>). To convict Malloy under section 719.1(1), a 
 Holding statements: (A) holding that an aggravated misdemeanor conviction under section 7191 is a felony for purposes of assessing criminal history points under ussg  4a12c (B) holding that conduct designated as a felony under state law but as only a misdemeanor under the controlled substances act does not qualify as an aggravated felony (C) holding that drug felony under state law can constitute an aggravated felony for federal sentencing guidelines purposes even if the same conduct would not constitute a felony under federal law (D) holding that a felony conviction in new york state court for possession of cocaine constituted an aggravated felony where the conviction would have also been punishable under the controlled substance act even though the crime would have only constituted a misdemeanor under federal law (E) holding that conviction under  2702a3 or 4 is an aggravated felony under  101a43f
holding that conduct designated as a felony under state law but as only a misdemeanor under the controlled substances act does not qualify as an aggravated felony

to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government’s requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words “Refused for Fraud” scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden 
 Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is  justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion
holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances

an inmate must “complfy] with an agency’s deadlines and other critical procedural rules.” Woodford v. Ngo, 548 U.S. 81, 91, 126 S.Ct. 2378, 165 L.Ed.2d 368 (2006). The statute, however, requires an inmate to exhaust only “such administrative remedies as are available” before filing suit. 42 U.S.C. § 1997e(a); see Malik v. District of Columbia, 574 F.3d 781, 785 (D.C.Cir.2009). In other words, the PLRA does not bar an inmate from suing before he exhausts an administrative remedy if that remedy is not actually “available” to him. An administrative remedy is actually “available” to an inmate only if it is “present or ready for immediate use,” “accessible,” or “obtainable.” Merriam-Webster’s Collegiate Dictionary 84 (11th ed.2004); see also Brown v. Croak, 312 F.3d 109, 113 (3d Cir.2002) (<HOLDING>); accord Miller v. Norris, 247 F.3d 736, 740 
 Holding statements: (A) holding that judicial review under the apa is precluded when a remedy is available under a citizen suit provision of an environmental statute citations omitted (B) holding that it is the inefficacy of the remedy not the personal inability to use it that is determinative under  2255 (C) holding that exhaustion is required under the plra even if the plaintiff seeks only money damages and money damages are not available as relief (D) holding a remedy is available under the plra when it is capable of use at hand  quoting websters ii new riverside univ dictionary 141 1994 (E) holding that a thwarted remedy is not available

holding that judicial review under the apa is precluded when a remedy is available under a citizen suit provision of an environmental statute citations omitted

