I let Zombie's take AoOs, because I believe they take any opportunity they can to strike out at you. However, my Zombie's also provoke a lot of AoOs on themselves, because they just don't know any better.
It would also depend on the orders of the zombie. If the zombie is not ordered to kill the one who provokes an AoO then it won't take it.
But if the zombie is uncontrolled or ordered to kill all people then yes, it would make an AoO.
