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 3 | Statement: [Internal Revenue Service Restructuring and Reform Act of 1998, containsProvision, Taxpayer Bill of Rights 3]

Target entity: Taxpayer Bill of Rights 3
Context triple: [Internal Revenue Service Restructuring and Reform Act of 1998, containsProvision, Taxpayer Bill of Rights 3]

• A. Article III (National Treatment on Internal Taxation and Regulation)
  Article III (National Treatment on Internal Taxation and Regulation) is a core provision of the GATT that requires WTO members to treat imported products no less favorably than like domestic products in respect of internal taxes and regulations, thereby preventing protectionist use of domestic measures.
• B. 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.
• C. Title III Tax-related Health Provisions
  Title III Tax-related Health Provisions is a section of U.S. federal health law that establishes various tax rules and incentives related to health insurance coverage and medical expenses.
• 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. Direct Tax Clause of the United States Constitution
  The Direct Tax Clause of the United States Constitution is a provision that restricts the federal government from imposing direct taxes unless they are apportioned among the states according to population.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

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]"

Entity: Taxpayer Bill of Rights 3
Triple: [Internal Revenue Service Restructuring and Reform Act of 1998, containsProvision, Taxpayer Bill of Rights 3]

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.

Target entity: Taxpayer Bill of Rights 3
Target entity description: 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.

• A. Article III (National Treatment on Internal Taxation and Regulation)
  Article III (National Treatment on Internal Taxation and Regulation) is a core provision of the GATT that requires WTO members to treat imported products no less favorably than like domestic products in respect of internal taxes and regulations, thereby preventing protectionist use of domestic measures.
• B. 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.
• C. Title III Tax-related Health Provisions
  Title III Tax-related Health Provisions is a section of U.S. federal health law that establishes various tax rules and incentives related to health insurance coverage and medical expenses.
• 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. Direct Tax Clause of the United States Constitution
  The Direct Tax Clause of the United States Constitution is a provision that restricts the federal government from imposing direct taxes unless they are apportioned among the states according to population.
• F. None of above. chosen