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: Taxpayer Bill of Rights | Statement: [Taxpayer Bill of Rights 3, relatedTo, Taxpayer Bill of Rights]

Target entity: Taxpayer Bill of Rights
Context triple: [Taxpayer Bill of Rights 3, relatedTo, Taxpayer Bill of Rights]

• A. Taxpayer Bill of Rights 3 chosen
  Taxpayer Bill of Rights 3 is a set of statutory protections and procedural safeguards designed to strengthen and expand the rights of U.S. taxpayers in their dealings with the Internal Revenue Service.
• B. 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.
• C. Truth in Savings Act
  The Truth in Savings Act is a U.S. federal consumer protection law that requires financial institutions to clearly disclose the terms, fees, and interest rates of deposit accounts so consumers can compare savings products.
• D. Wheeler-Rayburn Act
  The Wheeler-Rayburn Act is a New Deal-era U.S. federal law that restructured and regulated electric utility holding companies to curb monopolistic practices and protect consumers and investors.
• E. Indirect Tax Clause of the United States Constitution
  The Indirect Tax Clause of the United States Constitution authorizes Congress to levy duties, imposts, and excises that are uniform throughout the United States, forming the basis for many federal consumption and transactional taxes.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.