(petitioner filed a "Notice of Affidavit Statement in Rebuttal to Internal Revenue Code Section 6011 For Year Period Ending December 31, 2003"; petitioner later filed Form 1040 for 2003; IRS filed statutory notice of deficiency; petitioner's affidavit not a valid return, but did file a late proper return; petitioner subject to late-filing and late-paying additions to tax, but not subject to penalty under I.R.C. Sec. 6673 for filing frivolous return because affidavit is not a "return").