Amgen (AMGN) beats Q1 estimates for earnings and sales. The stock declines on the announcement of litigation and tax dispute with the IRS.
### Instruction: What is the sentiment of this news? Please choose an answer from {negative/neutral/positive}
### Input: Amgen (AMGN) beats Q1 estimates for earnings and sales. The stock declines on the announcement of litigation and tax dispute with the IRS.
### Response: moderately negative