argument that the language “properly addressed” requires that the address be without flaw, i.e., perfect. This court rejects the Secretary’s contention as contrary to the plain language of the statute and the overwhelming body of precedent. Construing the statutory term according to its normal usage, a “proper” address would be “characterized by appropriateness or suitability” for its intended purpose. The American Heritage Dictionary of the English Language (4th ed.2000). The purpose of an address is to supply information for delivery of mail to its intended destination. Hence, an address containing errors inconsequential to delivery is still proper. In this case, the address provided by Mr. Santoro contained an error which caused misdelivery of the appeal T.C .M. (CCH) 1049 (1983) (<HOLDING>); Price v. Comm’r, 76 T.C. 389, 1981 WL 11367
holding that although an address in which the zip code is incorrect may be properly addressed an address in which both the zip code and the street address is incorrect is not properly addressed holding that service was not defeated by an address with an incorrect zip code holding that an inaccurate zip code does not render an address improper for purposes of texas rule of civil procedure 5 holding that whether an incorrect zip code on a notice of sale is properly addressed is a question of fact holding that an incorrect zip code does not render an otherwise proper address improper