First make sure that the subpoena doesn't cover times when I might have had the customer. Kind of obvious but...sometimes you gotta read those things over and over.
Then, write a letter stating the facts: you don't have a customer during the timelines that they are giving. If they have further information, blah blah blah, they can resubmit the subpoena.
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My opinions are definately my own. I could be wrong. But I don't think so.