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Fed. R. Civ. P. 12(c); Black’s Law Dictionary 848 (7th ed. 1999).
The movant has the burden of showing entitlement to judgment on
the pleadings. See Abrams v. Commissioner, 82 T.C. 403, 408
(1984). He must show that the pleadings do not raise a genuine
issue of material fact and that he is entitled to a judgment as a
matter of law. See id.; see also 2 Moore, Moore’s Federal
Practice, sec. 12.38, at 12-102.1 (3d ed. 2000) (“Judgment on the
pleadings should be granted if the movant ‘is entitled to
judgment as a matter of law’”, quoting Burns Intl. Sec. Servs. v.
International Union United Plant Guard Workers, Local 537, 47
F.3d 14, 16 (2d Cir. 1995)). At the hearing, we asked respondent
to address whether the provisions of recently enacted section
7491 add to his burden as movant in these cases. Respondent
believes that they do not. We agree.
Section 7491 was enacted by section 3001(a) of the Internal
Revenue Service Restructuring & Reform Act of 1998 (RRA 1998),
Pub. L. 105-206, 112 Stat. 685, 726-727. As so added, section
7491 is effective with respect to court proceedings arising in
connection with examinations by respondent commencing after July
22, 1998, the date of the enactment of RRA 1998. See RRA 1998
sec. 3001(c). Respondent concedes that section 7491 is effective
with respect to these Court proceedings. Provisions of section
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