M. RODGERS, Magistrate Judge
This cause comes on for consideration upon the magistrate judge's report and recommendation dated May 7, 2008. The parties have been furnished a copy of the report and recommendation and have been afforded an opportunity to file objections pursuant to Title 28, United States Code, Section 636(b)(1). I have made a de novo determination of any timely filed objections.
Having considered the report and recommendation, and any objections thereto timely filed, I have determined that the report and recommendation should be adopted.
Accordingly, it is now ORDERED as follows:
1. The magistrate judge's report and recommendation is adopted and incorporated by reference in this order.
2. The decision of the Commissioner is REVERSED, the Commissioner is ordered to remand this case to the Administrative Law Judge for further proceedings consistent with the report and recommendation (doc. 24), and the Clerk is directed to close the file.
DONE AND ORDERED