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Tax Coda

Court grants full innocent spouse relief after husband’s financial control and abuse

Zaheen v. Commissioner, T.C. Memo. 2026-7, No. 13863-22. BL 19963.

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Tax Coda
Feb 05, 2026
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The Tax Court relieved Asia Zaheen from a $120,510 deficiency and a §6662(a) accuracy penalty because her husband controlled the finances, used abuse and intimidation, and prevented her from learning about the taxable withdrawals.

Holding

The Court granted Dr. Zaheen full equitable relief under §6015(f) from joint and several liability for the 2019 defici…

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