Appeal and cross-objection forms before the Appellate Tribunal must follow prescribed forms and authorised signature requirements. Appeals to the Appellate Tribunal under section 253(1) or section 253(2) must be filed in Form No. 36, and assessee-filed appeals must be signed by the person specified in rule 45(3). Memoranda of cross-objections under section 253(4) must be filed in Form No. 36A, and assessee-filed cross-objections must likewise be signed by the person specified in rule 45(3).