Recognition by the Tax Court That Domestic Abuse Permeates Socioeconomic Strata
By Kimberly B. Tyson The recent “innocent spouse” tax case of Zaheen v. Commissioner, T.C. Memo. 2026-7, is noteworthy in two respects. One, it reminds us that abuse permeates socioeconomic strata. Two, several objective factors in the analytical framework for innocent spouse cases should have precluded relief to the requesting spouse (here, the wife), but […]
