 of another offense, the court may increase the sentence
above the guideline range to reflect the actual seriousness of the
defendant’s conduct." Here, the evidence adduced at trial showed
that, through his use of the fraudulently obtained 2057 SSN, Musleh
was able to avoid approximately $374 per month in child support pay-
ments. Specifically, by reporting his earnings under the 2057 SSN, he
was able to conceal those earnings from the DCSE, which used Mus-
leh’s 1835 SSN to verify his income. His offenses of conviction facil-
itated and concealed the evasion of his child-support obligation, and
the Guidelines did not take this conduct into account. Accordingly,
departure was appropriate under § 5K2.9.6

     any case, proceeding, or matter relating to, or under, or by virtue
     of any law of the United States relating to naturalization, citizen-
     ship, or registry of aliens; or . . .
     (d) Whoever knowingly makes any false certificate, acknowledg-
     ment or statement concerning the appearance before him or the
     taking of an oath or affirmation or the signature, attestation or
     execution by any person with respect to any application, declara-
     tion, petition, affidavit, deposition, certificate of naturalization,
     certificate of citizenship or other paper or writing required or
     authorized by the laws relating to immigration, naturalization,
     citizenship, or registry of aliens; . . .
     Shall be fined under this title or imprisoned not more than five
     years, or both.
18 U.S.C.A. § 1015 (West Supp. 2004). Neither the Government nor the
district court specified whether Musleh violated subsection (a), subsec-
tion (d), or both, when making false statements to immigration officials.
Nevertheless, the evidence in the record supports the district court’s ulti-
mate conclusion that one of these provisions was violated.
   6
     The district court appears to have relied upon application note 15 to
§ 2B1.1 in addition to § 5K2.9 in deciding that departure was appropriate