Memorandum Opinion And Order

Pending is Defendant Kevin Legrand’s objection to the draft Presentence Investigation Report (“Report” or “PSR”). Mr. Legrand was scheduled for sentencing on October 4, 2024. [ECF 52]. The parties were directed to file cross-briefs respecting whether Mr. Legrand was entitled to a two-level downward adjustment under the statutory Safety Valve, 18 U.S.C. § 3553(f), and corresponding United States Sentencing Guidelines provision, U.S.S.G. § 2D1.1(b)(18). [ECF 52]. The parties filed their briefs on October 21, 2024. [ECF 53, 54]. Mr. Legrand responded to the Government’s brief on October 28, 2024. [ECF 55]. On January 16, 2025, the Court entered an order directing the parties to address the percolating circuit split regarding the interpretation of the word “offense” as used in 18 U.S.C. § 3553(f) and U.S.S.G. § 5C1.2(a)(2). [ECF 61]. Mr. Legrand filed an opening brief January 30, 2025. [ECF 62]. The Government responded February 18, 2025. [ECF 64]. Mr. Legrand replied February 20, 2025. [ECF 66].