Just rubbing it in, really.

Miami has some looming tax issues.

Next year they have nearly $80 million on the books, and that's without going after Ray Allen or any other free agent with their taxpayer's mid-level exception ($3 million). Or rounding out the roster.

But don't expect the Heat to amnesty Mike Miller. Or anyone else. Here is what team president Pat Riley told Ira Winderman of the Sun Sentinel on twitter.

Pat Riley said the Heat apparently will bypass amnesty this summer, "We're not looking at amenstying anybody."

No doubt your franchise gets a bump when you win the title (the extra home playoff games alone), but historically Miami has had way lower yearly revenues than the Bulls.