262 P.3d 698 (2011)
BOSWELL
No. 105352.
BOSWELL
v.
KANSAS DEPT. OF REVENUE.
No. 105352.
Court of Appeals of Kansas.
November 4, 2011.Decision Without Published Opinion
Reversed and remanded with directions.
Court of Appeals of Kansas.
November 4, 2011.Reversed and remanded with directions.