Internal Revenue Service Restructuring and Reform Act of 1998
E57444
The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Internal Revenue Service Restructuring and Reform Act of 1998 canonical | 9 |
| IRS Restructuring and Reform Act of 1998 | 4 |
| IRS Reform Act of 1998 | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T462444 — 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.
Target entity: Internal Revenue Service Restructuring and Reform Act of 1998 Context triple: [Treasury Inspector General for Tax Administration, legalBasis, Internal Revenue Service Restructuring and Reform Act of 1998]
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A.
Tax Reform Act of 1986
The Tax Reform Act of 1986 was a landmark U.S. federal law that overhauled the tax code by lowering rates, broadening the tax base, and eliminating many deductions and shelters.
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B.
Gramm–Rudman–Hollings Balanced Budget and Emergency Deficit Control Act of 1985
The Gramm–Rudman–Hollings Balanced Budget and Emergency Deficit Control Act of 1985 was a landmark U.S. federal law that sought to reduce the federal budget deficit through automatic spending cuts if specified deficit targets were not met.
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C.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
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D.
Public Law 99-499
Public Law 99-499 is a U.S. federal statute enacted in 1986 that, among other provisions, established the Emergency Planning and Community Right-to-Know Act to improve community safety through hazardous chemical reporting and emergency planning requirements.
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E.
Personal Responsibility and Work Opportunity Reconciliation Act of 1996
The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 is a landmark U.S. welfare reform law that overhauled federal assistance programs by imposing work requirements, time limits on benefits, and greater state control over welfare policy.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Target entity: Internal Revenue Service Restructuring and Reform Act of 1998 Target entity description: The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.
-
A.
Tax Reform Act of 1986
The Tax Reform Act of 1986 was a landmark U.S. federal law that overhauled the tax code by lowering rates, broadening the tax base, and eliminating many deductions and shelters.
-
B.
Gramm–Rudman–Hollings Balanced Budget and Emergency Deficit Control Act of 1985
The Gramm–Rudman–Hollings Balanced Budget and Emergency Deficit Control Act of 1985 was a landmark U.S. federal law that sought to reduce the federal budget deficit through automatic spending cuts if specified deficit targets were not met.
-
C.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
-
D.
Public Law 99-499
Public Law 99-499 is a U.S. federal statute enacted in 1986 that, among other provisions, established the Emergency Planning and Community Right-to-Know Act to improve community safety through hazardous chemical reporting and emergency planning requirements.
-
E.
Personal Responsibility and Work Opportunity Reconciliation Act of 1996
The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 is a landmark U.S. welfare reform law that overhauled federal assistance programs by imposing work requirements, time limits on benefits, and greater state control over welfare policy.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tax administration reform law ⓘ |
| abbreviation |
RRA 98
ⓘ
surface form:
RRA 1998
RRA 98 ⓘ |
| affectedAgency | United States Department of the Treasury ⓘ |
| amended |
Internal Revenue Code
ⓘ
surface form:
Internal Revenue Code of 1986
|
| containsProvision | Taxpayer Bill of Rights 3 ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| createdBody |
Internal Revenue Service Oversight Board
ⓘ
Treasury Inspector General for Tax Administration ⓘ |
| dateSigned | 1998-07-22 ⓘ |
| enactedBy | 105th United States Congress ⓘ |
| enhancedOversightBy |
United States Congress
ⓘ
surface form:
Congress
United States Department of the Treasury ⓘ |
| expanded |
innocent spouse relief
ⓘ
offers in compromise authority ⓘ taxpayer rights in IRS collection activities ⓘ |
| focusOfReorganization |
customer-based operating divisions
ⓘ
improved taxpayer service ⓘ |
| hasLongTermImpactOn |
protections available to U.S. taxpayers in dealings with the IRS
ⓘ
structure of the Internal Revenue Service ⓘ |
| introducedInChamber | United States House of Representatives ⓘ |
| introducedProcedure |
collection due process hearings
ⓘ
notice and hearing requirements before certain levies ⓘ |
| jurisdiction | federal tax administration ⓘ |
| limited |
IRS use of liens in certain circumstances
ⓘ
IRS use of seizures and levies ⓘ |
| policyArea |
government oversight
ⓘ
taxation ⓘ taxpayer rights ⓘ |
| primarySubject |
Internal Revenue Service
ⓘ
Internal Revenue Service ⓘ
surface form:
United States federal tax administration
|
| prohibited | use of enforcement statistics to evaluate IRS employees ⓘ |
| publicLawNumber | Public Law 105-206 ⓘ |
| purpose |
increase oversight and accountability of tax administration
ⓘ
restructure the Internal Revenue Service ⓘ strengthen taxpayer rights ⓘ |
| reorganizedAgency | Internal Revenue Service ⓘ |
| required |
improved IRS employee training
ⓘ
performance measures emphasizing taxpayer service ⓘ |
| shortName |
Internal Revenue Service Restructuring and Reform Act of 1998
self-linksurface differs
ⓘ
surface form:
IRS Restructuring and Reform Act of 1998
|
| signedBy | Bill Clinton ⓘ |
| signingPresident | Bill Clinton ⓘ |
| statutesAtLargeCitation | 112 Stat. 685 ⓘ |
| strengthened | Taxpayer Advocate Service ⓘ |
| title | An Act to amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes ⓘ |
| 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.
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.
Subject: Internal Revenue Service Restructuring and Reform Act of 1998 Description of subject: The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.
Referenced by (14)
Full triples — surface form annotated when it differs from this entity's canonical label.