is Mac address = IP address?

No, the MAC address is the computer's address. The IP address is your routers address. 

You can spoof MAC, your IP address remains the same to the outside observer.

It is Media Access Control and has nothing to do with the IP

The MAC address is the MACHINE address.

And EVERY single phone, tablet, laptop, PC etc has it's own permanent MAC address so that the FBI can trace all communications directly to YOU

No!                            

No, the IP address is not the same as the MAC Address.

The MAC address is a number that unique identifies the network card in your PC, laptop, phone. tablet, etc.  It never changes. And only your network card will ever have that number.

An IP address is information about where to find your network card.  It holds information that allow it to move through the Internet and find its way between two Internet locations.  Usually your PC and the web site you are trying to reach.

Your IP address belongs to your ISP provider.  They lease it to you for your usage.  If you go to a different location, you will get a different IP address.  If someone else plugs there computer into your connection, they will get your IP address.  Your IP address changes.

Plus the IP address is not actually the address of your computer.  It is the address of the modem that your ISP provides you.  If you hook up your PC, your laptop, your tablet and your phone all to your modem/router, they will get the same (public) IP address.  But your router knows which device is doing the talking by the devices MAC address.  So if your laptop ask for a web site, and your PC ask for a different one, both request go out with the IP address.  But when the web site replies, the router uses the MAC address to know whether to send the reply to your laptop or our PC.  

When something is send over the Internet (or a local network) but the IP and the MAC address are included.  Each is used a different point in the process to determine how to transfer the information between your device, the web site, and back.

They are not the same thing.  

noep. IP Address is like a phone number for your PC. MAC Address is a different type of unique identifier. your IP Address can change, but your Mac Address doesn't.

No. 

The MAC address a unique identifier, fixed to (usually) hardware. Once set, it is not meant to be changed. 

Let's say you live at 123 Main Street, Sometown. You subscribe to Internet service. Your use your own modem, which has an MAC address. Your ISP assigns a IP address.  

Now, you move to 432 Center Avenue, Othertown. You take your modem with you. The MAC address doesn't change. But, your IP address does. 

The IP address you used to have becomes available to some other customer, probably somewhere in Sometown.