Public Law 105-206
E301908
Public Law 105-206 is a major 1998 U.S. federal statute that overhauled the Internal Revenue Service, strengthened taxpayer rights, and implemented significant tax administration reforms.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Public Law 105-206 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T2684220 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Public Law 105-206 Context triple: [Internal Revenue Service Restructuring and Reform Act of 1998, publicLawNumber, Public Law 105-206]
-
A.
Public Law 105-261
Public Law 105-261 is a U.S. defense authorization statute that, among many provisions, directed the development and implementation of alternative technologies for the destruction of the nation’s stockpile of assembled chemical weapons.
-
B.
Public Law 107-204
Public Law 107-204 is the formal designation of the Sarbanes–Oxley Act of 2002, a landmark U.S. federal law that overhauled corporate governance and financial reporting standards to combat accounting fraud.
-
C.
Public Law 104-106
Public Law 104-106 is a 1996 U.S. defense authorization statute that, among many provisions, established key authorities and requirements for the Department of Defense, including the management and oversight of the Chemical Demilitarization Program.
-
D.
Public Law 107-306
Public Law 107-306 is the U.S. federal statute enacted in 2002 that, among other intelligence reforms, created the 9/11 Commission to investigate the terrorist attacks of September 11, 2001.
-
E.
Public Law 102-166
Public Law 102-166 is the formal designation of the Civil Rights Act of 1991, a U.S. federal law that strengthened and expanded protections against employment discrimination.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Public Law 105-206 Target entity description: Public Law 105-206 is a major 1998 U.S. federal statute that overhauled the Internal Revenue Service, strengthened taxpayer rights, and implemented significant tax administration reforms.
-
A.
Public Law 105-261
Public Law 105-261 is a U.S. defense authorization statute that, among many provisions, directed the development and implementation of alternative technologies for the destruction of the nation’s stockpile of assembled chemical weapons.
-
B.
Public Law 107-204
Public Law 107-204 is the formal designation of the Sarbanes–Oxley Act of 2002, a landmark U.S. federal law that overhauled corporate governance and financial reporting standards to combat accounting fraud.
-
C.
Public Law 104-106
Public Law 104-106 is a 1996 U.S. defense authorization statute that, among many provisions, established key authorities and requirements for the Department of Defense, including the management and oversight of the Chemical Demilitarization Program.
-
D.
Public Law 107-306
Public Law 107-306 is the U.S. federal statute enacted in 2002 that, among other intelligence reforms, created the 9/11 Commission to investigate the terrorist attacks of September 11, 2001.
-
E.
Public Law 102-166
Public Law 102-166 is the formal designation of the Civil Rights Act of 1991, a U.S. federal law that strengthened and expanded protections against employment discrimination.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
Internal Revenue Service reform law
ⓘ
United States federal statute ⓘ tax administration reform law ⓘ |
| affectsAgency |
Internal Revenue Service
ⓘ
United States Department of the Treasury ⓘ |
| codifiedIn | Internal Revenue Code ⓘ |
| congressNumber | 105th United States Congress ⓘ |
| containsProvision |
changes to IRS audit procedures
ⓘ
changes to IRS collection procedures ⓘ creation of an IRS Oversight Board ⓘ customer service standards for the IRS ⓘ expansion of confidentiality protections for taxpayer communications with certain tax practitioners ⓘ expansion of taxpayer rights and protections ⓘ penalties for IRS employee misconduct ⓘ provisions on electronic filing of tax returns ⓘ provisions on innocent spouse relief ⓘ provisions on installment agreements and offers in compromise ⓘ restrictions on IRS use of liens and levies ⓘ restructuring of the Internal Revenue Service organizational structure ⓘ rules for termination of IRS employees for certain misconduct ⓘ rules on burden of proof in certain tax court proceedings ⓘ strengthening of the Office of the Taxpayer Advocate ⓘ |
| country | United States of America ⓘ |
| dateSigned | 1998-07-22 ⓘ |
| hasComponent |
Title III—Taxpayer Protection and Rights
ⓘ
Title II—Electronic Filing ⓘ Title IV—Conforms Amendments ⓘ Title I—Reorganization of Structure and Management of the Internal Revenue Service ⓘ Title V Revenue Offsets ⓘ
surface form:
Title V—Revenue Offsets
|
| hasOfficialName | Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
federal government of the United States
|
| legalArea |
administrative law
ⓘ
tax law ⓘ taxpayer rights law ⓘ |
| legislativeBody | United States Congress ⓘ |
| officeOfSigner | President of the United States ⓘ |
| primarySubject |
Internal Revenue Service
ⓘ
tax administration ⓘ taxpayer rights ⓘ |
| publicLawNumber | 105-206 ⓘ |
| purpose |
to overhaul the Internal Revenue Service
ⓘ
to reform federal tax administration ⓘ to strengthen taxpayer rights ⓘ |
| shortName |
Internal Revenue Service Restructuring and Reform Act of 1998
ⓘ
surface form:
IRS Restructuring and Reform Act of 1998
|
| signedBy | Bill Clinton ⓘ |
| temporalContext | post-1986 Internal Revenue Code reform era ⓘ |
| title | An Act to amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes ⓘ |
| yearEnacted | 1998 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Public Law 105-206 Description of subject: Public Law 105-206 is a major 1998 U.S. federal statute that overhauled the Internal Revenue Service, strengthened taxpayer rights, and implemented significant tax administration reforms.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
Internal Revenue Service Restructuring and Reform Act of 1998
→
publicLawNumber
→
Public Law 105-206
ⓘ