DAVID GODBEY, District Judge
After reviewing all relevant matters of record in this case, including the Findings, Conclusions, and Recommendation of the United States Magistrate Judge and any objections thereto, in accordance with 28 U.S.C. § 636(b)(1), the undersigned District Judge is of the opinion that the Findings and Conclusions of the Magistrate Judge are correct and they are accepted as the Findings and Conclusions of the Court.
It is therefore ORDERED that the Findings, Conclusions, and Recommendation of the United States Magistrate Judge are accepted. Accordingly, Plaintiff, Jason Cline's, Revised Motion for Summary Judgment filed on March 10, 2008, is GRANTED; Plaintiff, Jason Cline's, Cross Motion for Summary Judgment filed on March 10, 2008, is DENIED as MOOT; the Commissioner's Motion for Summary Judgment filed June 6, 2008, is DENIED; and the decision of the Commissioner is REVERSED and the case is REMANDED for further proceedings.