N.Y. Tax Law § 979-a

§ 979-a. Notification by surrogate to commissioner concerning tax. A\nsurrogate, in his discretion, may notify the commissioner of taxation\nand finance of any and all matters which come to the surrogate's\nattention as a result of any proceeding commenced in surrogate's court,\nor the filing therein of papers or documents, and which affect the tax\nimposed by this article.\n