Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: IRS Reform Act of 1998 | Statement: [RRA 98, alsoKnownAs, IRS Reform Act of 1998]

Target entity: IRS Reform Act of 1998
Context triple: [RRA 98, alsoKnownAs, IRS Reform Act of 1998]

• A. Internal Revenue Service Restructuring and Reform Act of 1998 chosen
  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.
• B. Taxpayer Relief Act of 1997
  The Taxpayer Relief Act of 1997 is a major U.S. federal law that significantly reduced taxes for individuals and families, particularly those with children, through a range of credits, deductions, and capital gains tax cuts.
• C. 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.
• D. Tax Equity and Fiscal Responsibility Act of 1982
  The Tax Equity and Fiscal Responsibility Act of 1982 was a major U.S. federal law that significantly raised taxes and tightened fiscal policy to reduce budget deficits following the early Reagan-era tax cuts.
• E. Revenue Act of 1971
  The Revenue Act of 1971 was a U.S. federal law that adjusted income tax rates and extended various tax incentives as part of early-1970s fiscal policy.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.