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requirements, produces credible evidence with respect to that
issue. See sec. 7491(a).
Section 7491 does not add to respondent’s burden as the
movant for judgment on the pleadings in these cases because, in
part, the burden on the movant is to show that there are no
material facts in dispute. See, e.g., Abrams v. Commissioner,
supra; see also Enron Oil Trading & Transp. v. Walbrook Ins. Co.,
132 F.3d 526, 529 (9th Cir. 1997) (with respect to Fed. R. Civ.
P. 12(c), which is similar to our Rule 120(a), judgment on
pleadings for defendants reversed when they failed clearly to
establish that, on the face of pleadings, no material issues of
fact remained to be resolved and they were entitled to judgment
as a matter of law). Once the movant shows that there are no
material facts in dispute, as he has here, see infra section
I.B., then there remain only legal issues for the Court to
decide. Since there remain only legal issues, burden of proof,
and, therefore, section 7491, are irrelevant.
B. Discussion
Respondent has determined deficiencies in tax against each
of the petitioners, and the petitioners have filed petitions. We
have jurisdiction to redetermine the correct amount of such
deficiencies. See sec. 6214(a). As set forth supra in section
I.A.2., the petition in a deficiency case must set forth each and
every error that the petitioner alleges to have been committed by
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