A petition for hearing filed by the beneficiary of a decedent, seeking a refund of overpaid estate tax, was dismissed on the grounds that the Division of Tax Appeals did not have jurisdiction because the matter involved the decedent’s estate, over which the Surrogate’s Court has exclusive jurisdiction.  Matter of Carol Marie Kerler, DTA No. 826115 (N.Y.S. Div. of Tax App., July 10, 2014).  Under Tax Law § 2006(4), the Tribunal has the power to conduct a hearing, “unless a right to such a hearing is specifically provided for” in another provision of the law.  Since the Surrogate’s Court Procedure Act confers jurisdiction on the Surrogate’s Court, the Division of Tax Appeals was “effectively disqualified” from hearing the case.