PER CURIAM:
Before issuance of the mandate in the instant case, the parties have brought to the attention of the court facts which render the case moot.
The court notes that the pretrial subpoena duces tecum at issue in this case was relevant only to the pending criminal tax fraud proceedings against the Millers, that these criminal proceedings have now been finalized, and that the instant case has therefore become moot. Accordingly, the previous opinion of...
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