You know...the more I look at it the more confused I am. Don't think it's a Lotus7-ish chassis. I see an exhaust exiting under the license plate, Tranny and half shafts in there, and also the direction of the tread on the tires makes me think that's something rear engine, tube chassis and street legal due to the plate and light buckets.
I'm confused...but very interrested to see what it is.