Section 1803. Form and verification of claims; service of notice 1

Every claim against the estate of a decedent other than claims for
  expenses of administration and claims of the United States or the  state
  of  New  York  must be in writing, contain a statement of the facts upon
  which it is based and the amount thereof. In addition the fiduciary  may
  require  the  claimant  to present proof by affidavit that the amount of
  the claim is justly due, that all payments thereon, if  any,  have  been
  credited,  that  the  claimant  knows  of  no offsets and no evidence of
  indebtedness and holds no security, except as specifically described  in
  the affidavit.
    2.  The notice of claim required by this section shall be presented by
  delivering a copy thereof to a fiduciary personally or by certified mail
  return receipt requested addressed to the  fiduciary  at  the  place  of
  residence  stated  in the designation required by 708 or if a notice has
  been published pursuant to 1801, at the place specified therein or  upon
  the  clerk  of  the court pursuant to the designation required under 708
  whenever the fiduciary cannot be found or served within the state  after
  due diligence.
    3.  No claimant shall be entitled to enforce payment of a claim in any
  proceeding in the court unless the claim be presented in accordance with
  the provisions of this section or unless it shall be based upon a decree
  or order of the court or  a  valid  judgment  rendered  by  a  court  of
  competent jurisdiction.