Continuation of tax appeals permitted after death, insolvency, or winding up, subject to filing a revised verified Form No. 36. Where an assessee dies, is adjudicated insolvent, or a company is wound up, the appeal does not abate and may be continued by or continued against the assessee's executor, administrator, legal representative, assignee, receiver or liquidator as appropriate. Continuation is subject to filing a revised Form No. 36 giving the revised party name verified as required and specifying the original appeal number or providing it in a covering letter to enable the Registrar to place the revised Form No. 36 in the original file.