We have provided sample letters that you can use to request waivers of several different types of IRS penalties. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances.The IRS has some tax penalty abatement (ie, waiver) options that might be available to you. If you qualify, all or part of your penalty can be erased. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. To request a waiver when you file, complete IRS Form 2210 and submit it with your tax return.