Triple
T2020468
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | FATCA Form 8938 |
E44092
|
entity |
| Predicate | legalBasis |
P125
|
FINISHED |
| Object | Internal Revenue Code section 6038D |
E2192
|
NE FINISHED |
How this triple was built (2 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: Internal Revenue Code section 6038D | Statement: [FATCA Form 8938, legalBasis, Internal Revenue Code section 6038D]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code section 6038D Context triple: [FATCA Form 8938, legalBasis, Internal Revenue Code section 6038D]
-
A.
Internal Revenue Code
chosen
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
B.
26 U.S.C. § 6672
26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
-
C.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
-
D.
Section of Taxation
The Section of Taxation is the American Bar Association’s primary professional group for lawyers and other practitioners specializing in federal, state, and local tax law.
-
E.
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.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (3 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_69a8891201bc8190aca837be6de41579 |
completed | March 4, 2026, 7:33 p.m. |
| NER | Named-entity recognition | batch_69abb8d0bcbc8190bbbb726ecae1c51b |
completed | March 7, 2026, 5:34 a.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69ae0af3f484819085e18a1f9c2e7f9a |
completed | March 8, 2026, 11:49 p.m. |
Created at: March 4, 2026, 7:38 p.m.