The Inspectorate for Taxes and Levies in the Kirov district of Yekaterinburg appealed to the district court in the order of Ch. 23 CAS on recovery from Ivanov V.A. penalties for late payment of tax for the garage. At the hearing Ivanov V.A. He objected to the satisfaction of the requirements and asked the court to terminate the proceedings on the basis of n. 1 h. 1 Article. 194 CAS, indicating that it has the status of an individual entrepreneur, and in the garage he repairs and stores the car, which they use for business purposes.
Are there grounds for termination of the proceedings? In what order is the requirement of the Federal Tax Service Inspectorate for the Kirov district of Yekaterinburg to be considered and resolved? Argue for the answer with references to substantive and procedural law.

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