John M. & Rebecca A. Dunaway - Page 19

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          Revenue Code was not intended to limit distraint of delinquent              
          taxpayer’s goods to those enumerated).                                      
               Significantly, courts interpreting statutory language that             
          utilizes both the word “includes” and the word “means” in                   
          different parts of the same statutory provision have held that              
          those two words, in the context of such a juxtaposition, have               
          different interpretations.                                                  
               Interpreting section 206 of the Revenue Act of 1926, ch. 27,           
          44 Stat. 17, the Supreme Court, in Helvering v. Morgan’s Inc.,              
          293 U.S. 121 (1934), concluded that “includes” and “means” are to           
          be interpreted differently when both are used in the same                   
          statutory provision.  The Supreme Court interpreted the word                
          “includes” to indicate that what follows contains general                   
          examples (i.e., not an exclusive list) and interpreted the word             
          “means” to indicate that what follows contains the complete                 
          definition (i.e., an exclusive list).                                       

               The natural distinction would be that where “means” is                 
               employed, the term [“means”] and * * * [the language                   
               that follows] are to be interchangeable equivalents,                   
               and that the verb “includes” imports a general class,                  
               some of whose particular instances are those specified                 
               in the * * * [language that follows the term                           
               “includes”].  [Id. at 125, n.1.]                                       

               We note that the operative and relevant word used in section           
          7430(c)(1), relating to litigation costs, is “includes”, while              










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