If you follow the USPS recommend address protocols for ALL instances of using addresses, they will all be the same. I was taught proper address protocol in High School. Although USPS has changed some of them slightly, the basic rules are still the same. This is NOT rocket science. With us, as professionals, dealing with important and personal financial situations for our clients, I believe that knowing the proper protocols for addresses would be something that a professional should know, keep updated on, and utilize at all times. This is NOT rocket science. Working at the firm for 11 tax seasons, (over 30,000 returns) and at my private practice for 18 years (over 2,000 returns) we have collectively seen 3-4 instances of CP148A. Rant Over.