We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Use the format in the sample letter below.Make the letter brief and to the point. Please include the name of the non-filer, the student's name and UCFID. Option 3: Use the IRS Form 4506-T. You can find the CP or LTR number on the right corner of the letter. Complete your protest and mail it to the IRS address on the letter that explains your appeal rights.