New York Laws
Part 2 - Returns and Payment of Tax
979-A - Notification by Surrogate to Commissioner Concerning Tax.

ยง 979-a. Notification by surrogate to commissioner concerning tax. A
surrogate, in his discretion, may notify the commissioner of taxation
and finance of any and all matters which come to the surrogate's
attention as a result of any proceeding commenced in surrogate's court,
or the filing therein of papers or documents, and which affect the tax
imposed by this article.