Opinion ID: 199483
Heading Depth: 1
Heading Rank: 2

Heading: Applying the Special Skill Enhancement

Text: 16 In response to Scungio's second issue on appeal, the government now concedes that the district court erred in applying a two- level increase in defendant's offense level on the basis of his special skill of lawyering, see U.S.S.G. §§ 3B1.3, as there was insufficient evidence in the record to support such an enhancement. See id. (for the special skill enhancement to apply, the government must show both that the defendant possessed a special skill and that he used that special skill in a manner that significantly facilitated the commission or concealment of the offense); United States v. Reccko, 151 F.3d 29, 31 (1st Cir. 1998) (defining this enhancement process as a two-step inquiry: (1) determining whether the defendant possesses a special skill and (2) how, if at all, the defendant used that skill to facilitate or conceal the offense). We agree. Not only was there insufficient evidence to conclude that Scungio's skill as a tax lawyer significantly facilitated his deceitful responses to the FBI in these circumstances, 7 but the district court also did not make findings to that effect. See Reccko, 151 F.3d at 31 (defining the second prong as requiring a finding that the defendant used that skill to facilitate or conceal the offense in a significant way). At most, it might be surmised that Scungio's lawyering skills could be put to such a use in other hypothetical circumstances. This is not enough to support the enhancement. 17 We therefore vacate the sentence as imposed by the district court under U.S.S.G. §§ 2J1.1, the Obstruction of Justice guideline, and under U.S.S.G. §§ 3B1.3, and remand to the district court for resentencing not inconsistent with this opinion.