Sole proprietor M. introduced

Individual entrepreneur M. submitted a tax return on personal income tax on February 25, 2003 to the tax inspectorate. On April 30, 2003, a tax audit report was drawn up by the tax inspectorate, which was handed to businessman M. under signature on May 15, 2003. Based on the results of a desk tax audit, the head of the tax authority made a decision dated 05/30/2003 to prosecute under paragraph 1 of article 112 of the Tax Code of the Russian Federation, on the basis of which on the same day a claim for tax payment was sent to businessman M. 5000 rub. and 8000 rubles. penalties, as well as the requirement to recover tax sanctions.
From July 11, 2004 to July 20, 2004 the higher tax authority conducted a desk audit of the tax return of the individual entrepreneur M., as a result of which the higher tax authority drafted and presented the taxpayer a new act of desk audit dated July 26, 2004. and a decision was made by the higher tax authority on August 11, 2004. on bringing entrepreneur M. to liability under Clause 1, Article 122 of the Tax Code of the Russian Federation, on the basis of which a request for tax payment in the amount of 20,000 rubles was sent. and penalties in the amount of 40 000 rubles., as well as the requirement to recover tax sanctions.
Based on the decision, the higher tax authority applied on September 2, 2004. to the arbitration court with a statement on the recovery of the amount of arrears, penalties and penalties.
Give a legal assessment of the situation.