Summary:
Features include small size, a cap with an orange brown center and an yellow brown margin, a stem that is pruinose the full length and lacks a bulb, and nodulose spores. The online Species Fungorum, accessed Oct 16, 2020, listed the current name as Inocybe rufoalba Sacc., but MycoBank, accessed the same day, listed the current name as Inocybe jacobi. The description is derived from Breitenbach(5) except where noted.

Cap:
0.8-2(2.5)cm across, bell-shaped to hemispheric becoming flat with slight umbo; "red-brown when moist, ocher-brown when dry, with a fine coating from the whitish veil when young"; fibrillose-tomentose, at times somewhat squamulose [finely scaly] toward margin; margin with veil remnants attached from a long time and crenate [scalloped]

Flesh:
thin; whitish; reddish brown in stem

Gills:
narrowly attached, 21-25 reaching stem, broad, 1-3 subgills between neighboring gills; light ocher when young, later rust brown; edges white-floccose

Stem:
1.5-2(4)cm x 0.15-0.2(0.3)cm, equal or narrowing downward somewhat, solid, fragile; cream colored background with reddish cast, white pruinose over entire length

Odor:
slightly spicy (Breitenbach), faint, spicy, (Buczacki)

Microscopic spores:
spores 7.4-10 x 5.1-7.2 microns; elongate, with 8-12 tubercles [nodules]; basidia 4-spored, 25-31 x 8-10 microns, clavate, with basal clamp connection; pleurocystidia similar to cheilocystidia, cheilocystidia 40-70 x 10-18 microns, fusiform to lageniform, thick-walled, with apical crystals, among cheilocystidia are abundant pyriform cells [paracystidia]; cap cuticle of periclinal hyphae 3-5 microns across, colorless to light brown and in part encrusted, septa with clamp connections; caulocystidia toward base of stem

Spore deposit:
dark brown (Buczacki)

Notes:
This taxon or a similar one occurs at least in WA (P. Matheny, pers. comm.), and BC (P. Matheny collection at Pacific Forestry Centre).

EDIBILITY

Synonyms and Alternate Names:
Inocybe rufoalba Sacc.