Counter demand sounds like a Jaro thing.
How to COUNTER-DEMAND

I used COUNTER-DEMAND against the IRS in 2015 after they levied my paypal account. Until that point I was arguing with Fresno IRS repeatedly, so they transferred me to the Massachusetts IRS. But when I sent them counter-demand, they sent me right back to Fresno IRS. And I haven't heard from either of them for 8 months, at which point they sent me another payment demand with added interest. So I sent Fresno a counter-demand too and I haven't heard from them since. This was all about a 2009 tax which they assessed me because I wouldn't file 1040 with them.

Then in fall of 2018 Philadelphia IRS picked up the matter. I sent them a verification letter to which they replied that they don't know how to answer it, so they'll send it to Mass. IRS. Of course I already beat those dudes with counter-demand in 2015, so they never contacted me.

But a few months later, in spring, the Philly IRS notified me that they don't have my income tax fillings for years 2013-2018 and if I don't send filled out 1040 forms within 2 weeks, they'll assess my taxes themselves. I again responded with a validation letter in May of this year. And I haven't heard from them about that since.

But they sent me a letter three weeks ago, regarding the 2009 assessment, saying they're transferring that to Ogden IRS. So I'm waiting if Ogden responds or not. So using UCC COUNTER-DEMAND kept the IRS OFF my back so far, since when I send it to one of their agencies, they don't wanna deal with me. Although they didn't adjust the assessment to zero. So basically I fought them to a draw.
Of course this shows that they operate under the RULES OF COMMERCE such as the UCC, so when you challenge their authority and they don't respond, their presentment is INVALIDATED.
...didn't adjust the assessment to zero doesn't sound like a win to me. Seems more of a delay tactic. Anyway I've never seen his COUNTER-DEMAND but was curious enough to offer him $10. His response? wait for it...

"Price will soon go to $50"