The following excerpt is from United States v. Katsman, 905 F.3d 672 (2nd Cir. 2018):
We agree with Katsman that, in deciding a Rule 35(b) motion, a district court makes two inquiries. First, it must determine whether the defendant in fact provided substantial assistance. Second, if so, it must then determine what, if any, reduction in sentence is warranted. United States v. Tadio , 663 F.3d 1042, 1047-48 (9th Cir. 2011) ; United States v. Park , 533 F.Supp.2d 474, 476 (S.D.N.Y. 2008).
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