RRA 98
E287485
RRA 98 is a major U.S. federal law enacted in 1998 that overhauled the Internal Revenue Service to improve taxpayer rights, accountability, and customer service.
All labels observed (2)
How this entity was disambiguated
This entity first appeared as the object of triple T2684213 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: RRA 98 Context triple: [Internal Revenue Service Restructuring and Reform Act of 1998, abbreviation, RRA 98]
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A.
R68
The R68 is a class of New York City Subway cars built in the 1980s for the B Division, known for their stainless-steel bodies and use on various lettered lines.
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B.
R8
The Audi R8 is a high-performance mid-engine sports car known for its powerful engines, quattro all-wheel drive, and use of advanced lightweight construction.
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C.
RAE
RAE is the commonly used acronym for the Royal Spanish Academy, the official institution responsible for regulating and overseeing the Spanish language.
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D.
RAE
RAE is the corps of the Australian Army responsible for military engineering, including combat engineering, construction, and infrastructure support.
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E.
RJAA
RJAA is the ICAO airport code for Narita International Airport, a major international gateway serving the Tokyo metropolitan area in Japan.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: RRA 98 Target entity description: RRA 98 is a major U.S. federal law enacted in 1998 that overhauled the Internal Revenue Service to improve taxpayer rights, accountability, and customer service.
-
A.
R68
The R68 is a class of New York City Subway cars built in the 1980s for the B Division, known for their stainless-steel bodies and use on various lettered lines.
-
B.
R8
The Audi R8 is a high-performance mid-engine sports car known for its powerful engines, quattro all-wheel drive, and use of advanced lightweight construction.
-
C.
RAE
RAE is the commonly used acronym for the Royal Spanish Academy, the official institution responsible for regulating and overseeing the Spanish language.
-
D.
RAE
RAE is the corps of the Australian Army responsible for military engineering, including combat engineering, construction, and infrastructure support.
-
E.
RJAA
RJAA is the ICAO airport code for Narita International Airport, a major international gateway serving the Tokyo metropolitan area in Japan.
- F. None of above. chosen
Statements (41)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal law
ⓘ
tax administration reform law ⓘ |
| alsoKnownAs |
Internal Revenue Service Restructuring and Reform Act of 1998
ⓘ
surface form:
IRS Reform Act of 1998
RRA 98 ⓘ
surface form:
RRA 1998
|
| appliesTo |
Internal Revenue Service employees
ⓘ
United States taxpayers ⓘ |
| containsProvision |
Taxpayer Bill of Rights 3
ⓘ
creation or strengthening of the IRS Office of the Taxpayer Advocate ⓘ provisions on IRS employee conduct ⓘ reforms to IRS collection and examination procedures ⓘ restrictions on IRS use of liens and levies ⓘ rules for relief from joint and several liability for spouses ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| effect |
created new taxpayer rights protections
ⓘ
enhanced independence of the IRS Oversight Board ⓘ established new procedures for IRS enforcement actions ⓘ increased oversight of IRS collection activities ⓘ restructured the Internal Revenue Service organization ⓘ |
| enactedBy | United States Congress ⓘ |
| focusArea |
customer service standards at the IRS
ⓘ
organizational structure of the IRS ⓘ oversight of IRS activities ⓘ taxpayer protections in IRS audits ⓘ taxpayer protections in IRS collections ⓘ |
| fullName | Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ |
| jurisdiction | federal ⓘ |
| legalDomain |
administrative law
ⓘ
tax law ⓘ |
| legislativeContext | post-1990s criticism of IRS practices ⓘ |
| primarySubject |
Internal Revenue Service
ⓘ
tax administration ⓘ taxpayer rights ⓘ |
| purpose |
to improve IRS customer service
ⓘ
to improve taxpayer rights ⓘ to increase IRS accountability ⓘ to overhaul the Internal Revenue Service ⓘ |
| region |
United States of America
ⓘ
surface form:
United States
|
| shortName |
Internal Revenue Service Restructuring and Reform Act of 1998
ⓘ
surface form:
IRS Restructuring and Reform Act of 1998
|
| signedBy | Bill Clinton ⓘ |
| signedByOffice | President of the United States ⓘ |
| yearEnacted | 1998 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: RRA 98 Description of subject: RRA 98 is a major U.S. federal law enacted in 1998 that overhauled the Internal Revenue Service to improve taxpayer rights, accountability, and customer service.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
RRA 1998
this entity surface form:
RRA 1998