222 P.3d 564 (2010)
POTEET
No. 101986.
POTEET
v.
KANSAS DEPT. OF REVENUE.
No. 101986.
Court of Appeals of Kansas.
January 15, 2010.Decision Without Published Opinion Reversed and remanded with directions.
Court of Appeals of Kansas.
January 15, 2010.Decision Without Published Opinion Reversed and remanded with directions.