With no explanation, chose the best option from "A", "B", "C" or "D". a talismanic invocation” of pleading rules). 7 . United States v. Ratcliff, 488 F.3d 639, 643 (5th Cir.2007) (emphasis added). 8 . United States v. Robertson, 110 F.3d 1113, 1118 (5th Cir.1997). 9 . See 26 U.S.C. § 7201. 10 . See id. § 7203. 11 . See United States v. Marashi, 913 F.2d 724, 736 (9th Cir.1990) ("Section 7206(1) is a perjury statute.... ”). 12 . United States v. Loe, 262 F.3d 427, 435 n. 5 (5th Cir.2001) (citing United States v. Mann, 161 F.3d 840, 848 (5th Cir.1998)). 13 . United States v. Fontenot, 628 F.2d 921, 923 (5th Cir.1980) (requiring the government to prove "both falsity as to a material matter in the tax return and knowledge of such falsity by the accused at the time” the taxpayer signed the return); United States v. Jernigan, 411 F.2d 471, 473 (5th Cir.1969) (<HOLDING>). 14 . United States v. Clayton, 506 F.3d 405,

A: holding that fraud claim requires proof that the defendant made a material representation that was false
B: holding that the offense requires that the return be false as to a material matter
C: holding implied false certifications must be material to the governments payment decision in order to be actionable under the false claims act
D: holding that a false representation of a material matter of fact is a necessary element of a rescission claim
B.