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the operative word used in section 7430(c)(2), relating to
administrative costs, is “means”.11
In the context of other nontax Federal statutes, when both
words “includes” and “means” are used within the same statutory
provision, courts have held that the word “includes” is a term of
enlargement and extension and that the word “means” is a term of
enumeration and limitation. Am. Sur. Co. v. Marotta, 287 U.S.
513, 517 (1933) (relating to Federal bankruptcy statute); Highway
& City Freight Drivers, Dockmen & Helpers, Local Union No. 600 v.
Gordon Transports, Inc., 576 F.2d 1285, 1289 (8th Cir. 1978)
(relating to Federal bankruptcy statute); Exxon Corp. v. Lujan,
730 F. Supp. 1535, 1545 (D. Wyo. 1990) (relating to Department of
Interior Federal regulatory language), affd. 970 F.2d 757 (10th
Cir. 1992); Brown v. Scott Paper Worldwide Co., 20 P.3d 921, 926
(Wash. 2001) (relating to State employment statute).12
11 The relevant portion of section 7430(c)(2) provides:
SEC. 7430(c)(2) Reasonable administrative costs. The term
“reasonable administrative costs” means--
(A) any administrative fees or similar charges imposed
by the Internal Revenue Service, and
(B) expenses, costs, and fees described in [sec.
7430(c)] paragraph (1)(B) * * *.
12 We acknowledge that, in certain contexts, the words
“includes” and “including” have been interpreted as words of
limitation and confinement. See, e.g., Blankenship v. W. Union
Tel. Co., 161 F.2d 168, 169 (4th Cir. 1947) (“includes” as used
in the Fair Labor Standards Act provision that the word
“employee” includes any individual employed by employer is “a
term of limitation indicating what belongs to a genus, rather
than a term of enlargement”), citing Montello Salt Co. v. Utah,
221 U.S. 452 (1911); Television Transmission, Inc. v. Pub. Utils.
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