Part 4
Enforcement and other matters
Enforcement measures:
General provisions
115Formal irregularities or defects in notice
A notice is not invalid merely because of—
- any defect, irregularity, omission, or want of form in the notice unless the defect, irregularity, omission, or want of form causes or is likely to cause a miscarriage of justice; or
- a failure to use the correct name of the person to whom the notice is issued if the notice sufficiently identifies the person and is issued to the person in accordance with section 116.