These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.01 s (backtrack: 0/20).

[ebuild  N     ] acct-group/tinyproxy-0-r2::gentoo  0 KiB
[ebuild  N     ] acct-user/tinyproxy-0-r2::gentoo  0 KiB
[ebuild  N     ] net-proxy/tinyproxy-1.11.2::gentoo  USE="filter-proxy upstream-proxy xtinyproxy-header -debug -reverse-proxy -test -transparent-proxy" 182 KiB

Total: 3 packages (3 new), Size of downloads: 182 KiB