Maurice D. and Elinor Taylor - Page 26

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             reason to know that the grocery/convenience store income was not                                     
                    Taxpayers have an obligation to review tax returns before                                     
             signing them, and they are ordinarily charged with constructive                                      
             knowledge of the contents of the returns if they do not review                                       
             them.  Hayman v. Commissioner, 992 F.2d 1256, 1262 (2d Cir. 1993),                                   
             affg. T.C. Memo. 1992-228.  Taxpayers generally cannot turn a blind                                  
             eye to what is disclosed on the tax return and plead ignorance.                                      
             Edmondson v. Commissioner,  T.C.  Memo.  1996-393; Cohen v.                                          
             Commissioner, T.C. Memo. 1987-537.                                                                   
                    Mrs. Taylor's knowledge  of,  and  involvement  in,  the                                      
             grocery/convenience store business put her on notice of the                                          
             unreported income, even though petitioner may have suggested to her                                  
             that the business was losing money.  See Alberts v. Commissioner,                                    
             T.C. Memo. 1986-483.  When that income was omitted from the joint                                    
             returns, Mrs. Taylor had a duty to inquire of petitioner as to the                                   
             reporting of that income.  See Zimmerman v. Commissioner, T.C.                                       
             Memo. 1996-223.  Petitioner's financial and criminal problems                                        
             should have also prompted Mrs. Taylor to review the joint returns.                                   
             See Starr v. Commissioner, T.C. Memo. 1995-190, affd. without                                        
             published opinion 99 F.3d 1146 (9th Cir. 1996).                                                      
                    Mrs. Taylor presented no evidence supporting her innocent                                     
             spouse claim with respect to the other items of income (which                                        

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