United States v. Tauya Muteke, 17-10453

2009 nine-count indictment charged 2006 conduct under 18 U.S.C. § 7206(2); Counts 1 and 5 alleged false filings; trial set for March 8, 2010; defendant failed to appear.
2015 arrest in Atlanta; new trial date set for December 7, 2015.
2015-11-09 defendant moved to dismiss under Speedy Trial Act; district court dismissed indictment without prejudice on 2015-12-02.
2015-11-17 separate indictment for failure to appear; 2016-01-19 superseding indictment charged Counts 2 and 3 for 2006 conduct; alleged false items in K.C. and E.T. returns.
Defendant moved to dismiss Counts 2 and 3 as barred by statute of limitations; magistrate recommended denial; district court adopted; defendant convicted on Counts 1–3.
On appeal, the district court’s denial of the motion to dismiss Counts 2 and 3 was reviewed and upheld.

Issue	Plaintiff's Argument	Defendant's Argument	Held
tolling under §3288 saves superseding indictment	Government: charges substantially same; tolling valid	Muteke: charges broadened beyond original	§3288 saved; no dismissal; charges substantially same

United States v. Italiano, 894 F.2d 1280 (11th Cir. 1990) (tolling if new indictment does not broaden original charges)
United States v. Farias, 836 F.3d 1315 (11th Cir. 2016) (timely indictment tolls for superseding indictment when not broadening charges)