Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. Get sample letters to request IRS Penalty Abatement.Use this template when a taxpayer meets the first-time penalty abatement criteria as outlined in IRM 20.1.1.3.3.2. 1, First Time Abate (FTA). You call us requesting penalty relief and we give you First Time Abate. We remove the penalty up to the date of your request.