196 P.3d 1232 (2008)
KLASSEN
No. 99538.
KLASSEN
v.
KANSAS DEPT. OF REVENUE.
No. 99538.
Court of Appeals of Kansas.
December 12, 2008.Decision without published opinion. Reversed and remanded.
Court of Appeals of Kansas.
December 12, 2008.Decision without published opinion. Reversed and remanded.