In re the Estate of Cleary

OPINION OF THE COURT

Peter J. Kelly, S.

Petitioner, the executor of the estate of Sylvester Cleary, *212protests and seeks the vacatur of a notice of deficiency issued to him by the respondent, New York State Department of Taxation and Finance. The vehicle chosen to obtain such relief is a special proceeding pursuant to Tax Law § 998 that was commenced in the Surrogate’s Court. The dispute between the parties regarding the tax liabilities of the estate has its origins in the following factual scenario.

The decedent died on June 11, 2009 and letters testamentary were issued to the petitioner by…