BAUER, Circuit Judge.
Taxpayer Dan Krauth (taxpayer) sought to reinstate the government's summons enforcement proceeding in the district court against First Family Mortgage Corporation (First Family) after the district court granted the government's motion to dismiss the proceeding. The district court denied the taxpayer's motion and he appealed. We dismiss this appeal as moot.
I
On August 25, 1982, the Internal Revenue Service issued a summons to...
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