Withholding publication pending appeals: names of taxpayers withheld from penalty lists until disposal of specified revision or settlement applications. Where an assessee files a revision petition to the Commissioner, an application to the Commissioner under remedial provisions, or an application to the Settlement Commission for cancellation or waiver of penalties, the assessee's name shall be withheld from publication in the annual penalty lists provided the petition or application is pending at the end of the financial year to which the list relates. Publication duties, deadlines, notice board placement, transmission to the publicity unit, and exclusions for certain financial corporations are prescribed.