SENTENCING MEMORANDUM
ADELMAN, District Judge.
Defendant Lee McGee pleaded guilty to heroin distribution. 21 U.S.C. § 841(a)(1) & (b)(1)(C). The probation office prepared a pre-sentence report ("PSR") in anticipation of sentencing, which set defendant's offense level at 16 (base level 24, U.S.S.G. § 2D1.1(c)(8), minus 2 under the safety valve provision, § 2D1.1(b)(9), minus 3 for mitigating role in the offense, § 3B1.2, and...
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