Section 137 - Petition to director of finance(a) General.-The form of a petition to the director of finance, and further proceedings before the director of finance in any case initiated by the filing of a petition, shall be governed by such rules as the director of finance shall prescribe. No petition shall be denied in whole or in part without opportunity for a hearing on reasonable prior notice. Such hearing shall be conducted by the director of finance, or by a hearing officer designated by the director of finance to take evidence and report to the director of finance. The director of finance shall decide the case as quickly as practicable. Notice of the decision shall be mailed promptly to the taxpayer by certified or registered mail at his last known address, and such notice shall set forth the director's findings of fact and a brief statement of the grounds of decision in each case decided in whole or in part adversely to the taxpayer.(b) Petition for redetermination of a deficiency.-Within ninety days, or one hundred fifty days if the notice is addressed to a person outside of the United States, after the mailing of the notice of deficiency authorized by section one hundred twenty-nine, the taxpayer may file a petition with the director of finance for a redetermination of the deficiency. Such petition may also assert a claim for refund for the same taxable year or years, subject to the limitations of subdivision (g) of section one hundred thirty-five.(c) Petition for refund.-A taxpayer may file a petition with the director of finance for the amounts asserted in a claim for refund if-(1) the taxpayer has filed a timely claim for refund with the director of finance,(2) the taxpayer has not previously filed with the director of finance a timely petition under subdivision (b) for the same taxable year unless the petition under this subdivision relates to a separate claim for credit or refund properly filed under subdivision (f) of section one hundred thirty-five, and(3) either (A) six months have expired since the claim was filed, or (B) the director of finance has mailed to the taxpayer, by registered or certified mail, a notice of disallowance of such claim in whole or in part. No petition under this subdivision shall be filed more than two years after the date of mailing of a notice of disallowance, unless prior to the expiration of such two year period it has been extended by written agreement between the taxpayer and the director of finance. If a taxpayer files a written waiver of the requirement that he be mailed a notice of disallowance, the two year period prescribed by this subdivision for filing a petition for refund shall begin on the date such waiver is filed.(d) Assertion of deficiency after filing petition.-(1)Petition for redetermination of deficiency.-If a taxpayer files with the director of finance a petition for redetermination of a deficiency, the director of finance shall have power to determine a greater deficiency than asserted in the notice of deficiency and to determine if there should be assessed any addition to tax or penalty provided in section one hundred thirty-three, if claim therefor is asserted at or before the hearing under the rules of the director of finance.(2) Petition for refund.-If the taxpayer files with the director of finance a petition for credit or refund for a taxable year, the director of finance may(A) determine a deficiency for such year as to any amount of deficiency asserted at or before the hearing under rules of the director of finance, and within the period in which an assessment would be timely under section one hundred thirty-one, or(B) deny so much of the amount for which credit or refund is sought in the petition, as is offset by other issues pertaining to the same taxable year which are asserted at or before the hearing under rules of the director of finance.(3) Opportunity to respond.-A taxpayer shall be given a reasonable opportunity to respond to any matters asserted by the director of finance under this subdivision.(4) Restriction on further notices of deficiency.-If the taxpayer files a petition with the director of finance under this section, no notice of deficiency under section one hundred twenty-nine may thereafter be issued by the director of finance for the same taxable year, except in case of fraud or with respect to a change or correction in federal taxable income required to be reported under section one hundred twenty-seven or with respect to a state change or correction of sales and compensating use tax liability required to be reported under section one hundred twenty-seven-A.(e) Burden of proof.-In any case before the director of finance under this title, the burden of proof shall be upon the petitioner except for the following issues, as to which the burden of proof shall be upon the director of finance: (1) whether the petitioner has been guilty of fraud with intent to evade tax;(2) whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax; and(3) whether the petitioner is liable for any increase in a deficiency where such increase is asserted initially after a notice of deficiency was mailed and a petition under this section filed, unless such increase in deficiency is the result of a change or correction of federal taxable income required to be reported under section one hundred twenty-seven, and of which change or correction the director of finance had no notice at the time he mailed the notice of deficiency or unless such increase in deficiency is the result of a change or correction of sales and compensating use tax liability required to be reported under section one hundred twenty-seven-A, and of which change or correction the commissioner of finance had no notice at the time he mailed the notice of deficiency.(f) Evidence of related federal or state determination.-Evidence of a federal or state determination relating to issues raised in a case before the director of finance under this section shall be admissible, under rules established by the director of finance.(g) Jurisdiction over other years.-The director of finance shall consider such facts with relation to the taxes for other years as may be necessary correctly to determine the tax for the taxable year, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year has been overpaid or underpaid.N.Y. General City Model Law § 137