Apparently you have a table of Items, where every Item has zero or more Tags. Furthermore the Items have a property Comments, of which we do not know whether it is one string, or a collection of zero or more strings. Furthermore every Item has a Title.
Now you want all properties of Items, each with its Comments, and a list of unique Tags of the items. Ordered by Title
One of the slower parts of database queries is the transport of the selected data from the database management system to your local process. Hence it is wise to limit the amount of data to the minimum you are really using.
It seems that the Tags of the Items are in a separate table. Every Item has zero or more Tags, every Tag belongs to exactly one item. A simple one-to-many relation with a foreign key Tag.ItemId.
If Item with Id 300 has 1000 Tags, then you know that every one of these 1000 Tags has a foreign key ItemId of which you know that it has a value of 300. What a waste if you would transport all these foreign keys to your local process.
Whenever you query data to inspect it, Select only the properties
  you really plan to use. Only use Include if you plan to update the
  included item.
So your query will be:
var query = myDbContext.Items
    .Where(item => ...)                // only if you do not want all items
    .OrderBy(item => item.Title)       // if you Sort here and do not need the Title
                                       // you don't have to Select it
    .Select(item => new
    {   // select only the properties you plan to use
        Id = item.Id,
        Title = item.Title,
        Comments = item.Comments,      // use this if there is only one item, otherwise
        Comments = item.Comments       // use this version if Item has zero or more Comments
           .Where(comment => ...)      // only if you do not want all comments
           .Select(comment => new
           {   // again, select only the Comments you plan to use
               Id = comment.Id,
               Text = comment.Text,
               // no need for the foreign key, you already know the value:
               // ItemId = comment.ItemId,
           })
           .ToList();
           Tags = item.Tags.Select(tag => new
           {   // Select only the properties you need
               Id = tag.Id,
               Type = tag.Type,
               Text = tag.Text,
               // No need for the foreign key, you already know the value
               // ItemId = tag.ItemId,
           })
           .Distinct()
           .ToList(),
     });
var fetchedData = await query.ToListAsync();