216 P.3d 191 (2009)
DEGOLLADO
No. 100092.
DEGOLLADO
v.
KANSAS DEPT. OF REVENUE.
No. 100092.
Court of Appeals of Kansas.
September 25, 2009.Decision without published opinion remanded with directions.
Court of Appeals of Kansas.
September 25, 2009.Decision without published opinion remanded with directions.