Does a notice of deficiency need to be addressed to "495 Margrave Street"?
MultiRegion, United States of America
The following excerpt is from Jacob v. C.I.R., 37 F.3d 1505 (9th Cir. 1994):
1 The notice of deficiency was valid despite having been addressed to "495 Margrave Drive" instead of "495 Margrave Street". See, e.g., Clodfelter v. Commissioner, 57 T.C. 102, 107 (1971) (inconsequential errors in addressing a notice of deficiency do not destroy its validity), aff'd, 527 F.2d 754 (9th Cir.1975).
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