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 Court Rules of Practice and Procedure | Statement: [United States Tax Court, governingLaw, Tax Court Rules of Practice and Procedure]

Target entity: Tax Court Rules of Practice and Procedure
Context triple: [United States Tax Court, governingLaw, Tax Court Rules of Practice and Procedure]

• A. United States Tax Court
  The United States Tax Court is a federal trial court that specializes in resolving disputes between taxpayers and the Internal Revenue Service over federal tax liabilities.
• B. Internal Revenue Code
  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.
• C. 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.
• D. Federal Rules of Appellate Procedure for appeals from district courts
  The Federal Rules of Appellate Procedure for appeals from district courts are a set of nationwide procedural rules that govern how cases are taken from U.S. federal trial courts to the federal courts of appeals, including requirements for notices of appeal, briefs, records, and motions.
• E. Internal Revenue Service Restructuring and Reform Act of 1998
  The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.
• 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 Court Rules of Practice and Procedure
Triple: [United States Tax Court, governingLaw, 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.

Target entity: Tax Court Rules of Practice and Procedure
Target entity description: 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.

• A. United States Tax Court
  The United States Tax Court is a federal trial court that specializes in resolving disputes between taxpayers and the Internal Revenue Service over federal tax liabilities.
• B. Internal Revenue Code
  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.
• C. 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.
• D. Federal Rules of Appellate Procedure for appeals from district courts
  The Federal Rules of Appellate Procedure for appeals from district courts are a set of nationwide procedural rules that govern how cases are taken from U.S. federal trial courts to the federal courts of appeals, including requirements for notices of appeal, briefs, records, and motions.
• E. Internal Revenue Service Restructuring and Reform Act of 1998
  The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.
• F. None of above. chosen