Triple

T16250023

Position	Surface form	Disambiguated ID	Type / Status
Subject	Chapter 68 of the Internal Revenue Code	`E394475`	entity
Predicate	contains	`P35`	FINISHED
Object	Section 6663 of the Internal Revenue Code Section 6663 of the Internal Revenue Code is the provision that imposes a substantial civil fraud penalty on taxpayers who underpay their tax due to fraudulent conduct.	`E1211119`	NE FINISHED

How this triple was built (4 steps)

Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.

NER Named-entity recognition gpt-5-mini

Instruction

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).

Input

Phrase: Section 6663 of the Internal Revenue Code | Statement: [Chapter 68 of the Internal Revenue Code, contains, Section 6663 of the Internal Revenue Code]

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Section 6663 of the Internal Revenue Code
Context triple: [Chapter 68 of the Internal Revenue Code, contains, Section 6663 of the Internal Revenue Code]

A. Section 6653 of the Internal Revenue Code
Section 6653 of the Internal Revenue Code is a former tax provision that imposed additions to tax for negligence or intentional disregard of IRS rules and regulations.
B. Section 6662 of the Internal Revenue Code
Section 6662 of the Internal Revenue Code is a U.S. tax law provision that imposes accuracy-related penalties on underpayments of tax resulting from negligence, substantial understatements, valuation misstatements, and certain other misconduct.
C. Section 6654 of the Internal Revenue Code
Section 6654 of the Internal Revenue Code is the federal tax provision that imposes additions to tax (penalties) on individuals and certain other taxpayers for underpayment of estimated income tax.
D. Section 6652 of the Internal Revenue Code
Section 6652 of the Internal Revenue Code is a federal tax provision that imposes civil penalties for failures related to filing certain required information returns and statements.
E. Section 6655 of the Internal Revenue Code
Section 6655 of the Internal Revenue Code is the provision that imposes and governs penalties on corporations for underpayment of estimated income tax.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NEDg Description generation gpt-5.1

Instruction

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Input

Entity: Section 6663 of the Internal Revenue Code
Triple: [Chapter 68 of the Internal Revenue Code, contains, Section 6663 of the Internal Revenue Code]

Generated description

Section 6663 of the Internal Revenue Code is the provision that imposes a substantial civil fraud penalty on taxpayers who underpay their tax due to fraudulent conduct.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Section 6663 of the Internal Revenue Code
Target entity description: Section 6663 of the Internal Revenue Code is the provision that imposes a substantial civil fraud penalty on taxpayers who underpay their tax due to fraudulent conduct.

A. Section 6653 of the Internal Revenue Code
Section 6653 of the Internal Revenue Code is a former tax provision that imposed additions to tax for negligence or intentional disregard of IRS rules and regulations.
B. Section 6662 of the Internal Revenue Code
Section 6662 of the Internal Revenue Code is a U.S. tax law provision that imposes accuracy-related penalties on underpayments of tax resulting from negligence, substantial understatements, valuation misstatements, and certain other misconduct.
C. Section 6654 of the Internal Revenue Code
Section 6654 of the Internal Revenue Code is the federal tax provision that imposes additions to tax (penalties) on individuals and certain other taxpayers for underpayment of estimated income tax.
D. Section 6652 of the Internal Revenue Code
Section 6652 of the Internal Revenue Code is a federal tax provision that imposes civil penalties for failures related to filing certain required information returns and statements.
E. Section 6655 of the Internal Revenue Code
Section 6655 of the Internal Revenue Code is the provision that imposes and governs penalties on corporations for underpayment of estimated income tax.
F. None of above. chosen

Provenance (5 batches)

The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.

Step	Stage	Batch ID	Status	When
creating	Elicitation	`batch_69d87f2171208190951025e526947816`	completed	April 10, 2026, 4:40 a.m.
NER	Named-entity recognition	`batch_69e2459606f88190a53905186f7f73be`	completed	April 17, 2026, 2:37 p.m.
NED1	Entity disambiguation (via context triple)	`batch_6a003c48c5cc8190ba99154e99942316`	completed	May 10, 2026, 8:05 a.m.
NEDg	Description generation	`batch_6a003d449da881908eb66b2e9c20729e`	completed	May 10, 2026, 8:09 a.m.
NED2	Entity disambiguation (via description)	`batch_6a003d9c6f1881909c0155c0fd3f9872`	completed	May 10, 2026, 8:11 a.m.

Created at: April 10, 2026, 5:04 a.m.