The state usually files a complaint on false claims in estate tax filing but a whistleblower in New York charges that her former boss lied by claiming he was a resident of Florida when he lived and worked in New York, according to the Wills, Trusts & Estates Prof Blog in "Suit is Filed in NY's First Unsealed Qui Tam Estate Tax Case."
The employee filed a suit under whistleblower laws known as a qui tam lawsuit.
If the lawsuit results in money for the State of New York, then the whistleblower will be entitled to a share of that money. This is believed to be the first such case in New York that has not been filed under seal.
These suits are obviously rare. It shows that if you are going to try to deceive the government about your residency for estate tax purposes, you might not get away with it if someone else knows about it.
An estate planning attorney can advise you on proper estate tax filing.
Reference: Wills, Trusts & Estates Prof Blog (Jan. 25, 2018) "Suit is Filed in NY's First Unsealed Qui Tam Estate Tax Case."