197 P.3d 906 (2008)
KOENIG
No. 99314.
KOENIG
v.
KANSAS DEPT. OF REVENUE.
No. 99314.
Court of Appeals of Kansas.
December 31, 2008.Decision without published opinion. Reversed in part and dismissed in part.
Court of Appeals of Kansas.
December 31, 2008.Decision without published opinion. Reversed in part and dismissed in part.