26 USC Appendix Rule 63 - Substitution of Parties; Change or Correction in Name

(a) Death: 
If a petitioner dies, the Court, on motion of a party or the decedents successor or representative or on its own initiative, may order substitution of the proper parties.
(b) Incompetency: 
If a party becomes incompetent, the Court, on motion of a party or the incompetents representative or on its own initiative, may order the representative to proceed with the case.
(c) Successor Fiduciaries or Representatives: 
On motion made where a fiduciary or representative is changed, the Court may order substitution of the proper successors.
(d) Other Cause: 
The Court, on motion of a party or on its own initiative, may order the substitution of proper parties for other cause.
(e) Change or Correction in Name: 
On motion of a party or on its own initiative, the Court may order a change of or correction in the name or title of a party.