Previously, the IRS abided by the rules of Revenue Procedure 94-22. Under these rules, the IRS was allowed to assist individuals, companies, plan administrators and others involved with the Department of Labor’s Abandoned Plan Program. After a written request to the IRS, they could use the letter-forwarding program to locate missing plan participants. Interested parties could also use the letter-forwarding services of the IRS if the action was for humane purposes and there was no other way to relay the information to the taxpayer.