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Before: MARTIN, ROGERS, and COOK, Circuit Judges.

In 07-3754, Torrence Gillis appeals his sentence, arguing that his sentence was unreasonable because the judge did not recognize that the guidelines were advisory and that he had the power to vary from the sentencing guidelines and the policy determinations of the Sentencing Commission. The government concedes that the district court erred, and the government has not met its burden of proving that the error was harmless. Thus, we REVERSE the district court’s ruling and REMAND this case for re-sentencing by the judge with full knowledge of its power to disagree with the policy determinations of the Sentencing Commission.

 
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