While poking around in the regulations about tax deficiencies I came across an interesting little deception that I will show you soon, but first, some background. When reading laws, statutes, and regulations we should always be aware of defined "terms." When a word is defined in a law it takes on a completely new meaning. In other words, in writing laws, the lawmaker can invent new meanings for common English words. The newly defined meaning is the only meaning for purposes of the law. The defined meaning doesn't augment or add to the common English meaning, it completely replaces it. The defined word in such circumstances is referred to as a "term," or sometimes as a "word of art."