261 P.3d 569 (2011)
SJOBERG
No. 103937.
SJOBERG
v.
KANSAS DEPT. OF REVENUE.
No. 103937.
Court of Appeals of Kansas.
October 14, 2011.Decision Without Published Opinion
Reversed and remanded with directions.
Court of Appeals of Kansas.
October 14, 2011.Reversed and remanded with directions.