Opinion ID: 711056
Heading Depth: 2
Heading Rank: 5

Heading: Adjustment for Use of a Special Skill

Text: 144 Messrs. Nash and Sarno each challenge the upward adjustment imposed under U.S.S.G. Sec. 3B1.3. Mr. Nash contends that accounting is not a special skill within the meaning of the Guidelines. This argument is defeated by reference to the Guidelines themselves, which expressly indicate that an accountant possesses a special skill. See U.S.S.G. Sec. 3B1.3 cmt. n. 2. Mr. Sarno, while recognizing that accounting is a special skill, suggests that his skill at accounting did not significantly facilitate his criminal efforts. This claim also fails. 145 Mr. Sarno offers only bare conclusory allegations to support his contentions. The evidence in the record overwhelmingly demonstrates that Mr. Sarno suggested the stock swap method of building a balance sheet; that Mr. Sarno's representations as to the propriety of the step-up assuaged Mr. O'Brien's concerns; and that Mr. Sarno initiated the Nepenthe substitution as a means of concealing the falsehoods in the June 28 submission. The district court did not therefore abuse its discretion in awarding this enhancement. 146