PATRICK E. HIGGINBOTHAM, Circuit Judge:
Two years after his indictment, Howell C. Willis was tried and convicted of two counts of attempting to evade and defeat income tax and two counts of failing to file an income tax return. He argues that the district court erred in failing to dismiss his indictment because the delay in his trial violated the Speedy Trial Act, 18 U.S.C. § 3161 et seq. We agree and reverse his convictions.
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