Section 138 - Review of director's decision(a) General.-A decision of the director of finance shall be subject to judicial review at the instance of any taxpayer affected thereby in the manner provided by law for the review of a final decision or action of administrative agencies of the city. An application by a taxpayer for such review must be made within four months after notice of the decision is sent by certified or registered mail to the taxpayer.(b) Judicial review exclusive remedy of taxpayer.-The review of a decision of the director of finance provided by this section shall be the exclusive remedy available to any taxpayer for the judicial determination of the liability of the taxpayer for the taxes imposed by this title.(c) Assessment pending review; review bond.-Irrespective of any restrictions on the assessment and collection of deficiencies, the director of finance may assess a deficiency after the expiration of the period specified in subdivision (a), notwithstanding that an application for judicial review in respect of such deficiency has been duly made by the taxpayer, unless the taxpayer, at or before the time his application for review is made, has paid the deficiency, has deposited with the director of finance the amount of the deficiency, or has filed with the director of finance a bond (which may be a jeopardy bond under subdivision (h) of section one hundred forty-two) in the amount of the portion of the deficiency (including interest and other amounts) in respect of which the application for review is made and all costs and charges which may accrue against him in the prosecution of the proceeding, including costs of all appeals, and with surety approved by a justice of the supreme court of the state of New York, conditioned upon the payment of the deficiency (including interest and other amounts) as finally determined and such costs and charges. If as a result of a waiver of the restrictions on the assessment and collection of a deficiency any part of the amount determined by the director of finance is paid after the filing of the review bond, such bond shall, at the request of the taxpayer, be proportionately reduced.(d) Credit, refund or abatement after review.-If the amount of a deficiency determined by the director of finance is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if payment has not been made, shall be abated.(e) Date of finality of director's decision.-A decision of the director of finance shall become final upon the expiration of the period specified in subdivision (a) for making an application for review, if no such application has been duly made within such time, or if such application has been duly made, upon expiration of the time for all further judicial review, or upon the rendering by the director of finance of a decision in accordance with the mandate of the court on review. Notwithstanding the foregoing, for the purpose of making an application for review, the decision of the director of finance shall be deemed final on the date the notice of decision is sent by certified or registered mail to the taxpayer.N.Y. General City Model Law § 138