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: Tax Law Center | Statement: [New York University School of Law, hasCenter, Tax Law Center]

Target entity: Tax Law Center
Context triple: [New York University School of Law, hasCenter, Tax Law Center]

• A. Office of Tax Legislative Counsel
  The Office of Tax Legislative Counsel is a division within the U.S. Treasury that develops, reviews, and advises on federal tax legislation and related policy.
• B. tax law division
  The tax law division is a specialized chamber of the Supreme Court of the Netherlands responsible for adjudicating cases and setting precedent in matters of taxation.
• C. Columbia Journal of Tax Law
  The Columbia Journal of Tax Law is an academic law review published by Columbia Law School that focuses on scholarship and analysis in the field of tax law and policy.
• D. Office of Tax Policy
  The Office of Tax Policy is the U.S. Treasury Department division responsible for developing and implementing federal tax policy, regulations, and legislative proposals.
• E. OECD Centre for Tax Policy and Administration
  The OECD Centre for Tax Policy and Administration is the OECD’s main body responsible for developing international tax standards, policies, and guidance to support fair, efficient, and transparent tax systems worldwide.
• 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: Tax Law Center
Triple: [New York University School of Law, hasCenter, Tax Law Center]

The Tax Law Center is a research and policy institute at New York University School of Law that focuses on improving the fairness and effectiveness of tax law and administration.

Target entity: Tax Law Center
Target entity description: The Tax Law Center is a research and policy institute at New York University School of Law that focuses on improving the fairness and effectiveness of tax law and administration.

• A. Office of Tax Legislative Counsel
  The Office of Tax Legislative Counsel is a division within the U.S. Treasury that develops, reviews, and advises on federal tax legislation and related policy.
• B. tax law division
  The tax law division is a specialized chamber of the Supreme Court of the Netherlands responsible for adjudicating cases and setting precedent in matters of taxation.
• C. Columbia Journal of Tax Law
  The Columbia Journal of Tax Law is an academic law review published by Columbia Law School that focuses on scholarship and analysis in the field of tax law and policy.
• D. Office of Tax Policy
  The Office of Tax Policy is the U.S. Treasury Department division responsible for developing and implementing federal tax policy, regulations, and legislative proposals.
• E. OECD Centre for Tax Policy and Administration
  The OECD Centre for Tax Policy and Administration is the OECD’s main body responsible for developing international tax standards, policies, and guidance to support fair, efficient, and transparent tax systems worldwide.
• F. None of above. chosen