Add with a comment.
MODIFY
src/main/java/org/apache/commons/io/IOUtils.java
src/main/java/org/apache/commons/io/IOUtils.java
@@ -1812,6 +1812,7 @@ public static void readFully(final Reader input, final char[] buffer, final int
* @throws IOException if an I/O error occurs
* @since 1.1
*/
+ @SuppressWarnings("resource") // reader wraps input and is the responsibility of the caller.
public static List<String> readLines(final Reader input) throws IOException {
final BufferedReader reader = toBufferedReader(input);
final List<String> list = new ArrayList<>();

Add @SuppressWarnings("resource") with a comment.