Get sample letters to request IRS Penalty Abatement. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter.Find out about the IRS First Time Penalty Abatement policy and if you qualify for administrative relief from a penalty. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. We've included a sample request letter to waive penalty below that you can modify to meet your situation. First Time Abatement Letter Sample. IRS. If your FTA request is granted, you will receive IRS Letter 3502C or IRS Letter 3503C. Form 843 is the form you need to fill out to request an abatement for the items listed above. You can request first-time abatement over the phone or with Form 843.