There is a case in New Jersey called Sheridan v. Sheridan,247 N.J. Super. 552 (Ch. Div. 1990), that requires trial judges to report evidence (usually after a trial or hearing) of any illegal activity to the proper authorities. It most cases, it comes up in the context of unreported or under reported income cases, affectionately known as "Sheridan cases." That said, I have often joked that this is like Bigfoot or the Loch Ness Monster, that is, we have all heard about the legend, but no one has actually seen it. I have even tried cases where a party testified about cash and employees who were "off the books", and other cases where the excess perks paid through the business were massive, with no referral to the IRS, etc.
However, in the last two months, I have seen two unreported Appellate Division decisions which noted that the trial court made a Sheridan referral.