Shuang-Di Sun Bennett - Page 27

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          financial matters, we conclude that petitioner did not have                 
          knowledge about the purported wages reported in her name from               
          Premium Fresh Juice.                                                        
               A taxpayer may be charged with constructive knowledge of the           
          content of a return even when he or she signs an original return            
          without reviewing or understanding its contents.  Hayman v.                 
          Commissioner, 992 F.2d 1256, 1262 (2d Cir. 1993), affg. T.C.                
          Memo. 1992-228; Levin v. Commissioner, T.C. Memo. 1987-67.  The             
          appropriate standard to be applied in determining whether a                 
          taxpayer has constructive knowledge is whether a reasonable                 
          person under the circumstances of the taxpayer at the time of               
          signing the return could be expected to know.  Terzian v.                   
          Commissioner, 72 T.C. 1164, 1170 (1979); Levin v. Commissioner,             
          supra.15  As we stated earlier, petitioner was unsophisticated in           
          regard to financial matters, and she had a limited proficiency in           
          English.  She frequently signed documents at the request of Mr.             
          Bennett without understanding what she was signing.  We do not              
          believe that petitioner willingly turned a blind eye to the                 
          contents of her return, but rather that she was not in a position           
          to understand the return and trusted Mr. Bennett to prepare                 
          accurate returns on her behalf.                                             
               Finally, we conclude that the Form W-2 issued to petitioner            
          from Columbia Cleaning did not provide petitioner with knowledge            

               15  See supra note 13 and accompanying text.                           

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