Whitney

Scott Edward Whitney appeals his 87-month sentence on a guilty plea to a one-count indictment under 18 U.S.C. § 286 . He contends that the U.S. Attorney breached the parties’ plea agreement by disclosing admissions made by Whitney while cooperating with the government, and by urging imposition of a sentence above the low end of the Sentencing Guidelines. He also contends that the district court erred by improperly imposing a two-level leadership enhancement. We hold that the breach of the plea agreement by the U.S. Attorney resulted in plain error that affected Whitney’s substantial rights. We additionally hold that the district court committed clear error when it imposed a two-level role enhancement for Whitney’s alleged role as a leader or organizer pursuant to U.S.S.G. § 3Bl.l(c). Accordingly, we vacate Whitney’s sentence and remand for resentencing before a different judge.

BACKGROUND

Scott Edward Whitney entered into a plea agreement with the government in which he agreed to plead guilty to one count of conspiracy to defraud the government by filing false claims, 18 U.S.C. § 286 . This charge was based on Whitney’s role in a scheme to file false tax returns using…