182 P.3d 40 (2008)
SCHOSHKE
No. 99004.
SCHOSHKE
v.
KANSAS DEPT. OF REVENUE
No. 99004.
Court of Appeals of Kansas.
May 2, 2008.Decision without published opinion. Affirmed.
Court of Appeals of Kansas.
May 2, 2008.Decision without published opinion. Affirmed.