We have provided sample letters that you can use to request waivers of several different types of IRS penalties. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control.The taxpayer should submit Form 911AL and select the penalty waiver checkbox. See Reg. 810-14-1-.33.01. Download our Sample Letter Of Explanation For Missed-RMD Penalty Relief Alongside Form 5329. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. A of this notice will be automatically abated, refunded, or credited, as appropriate without any need for taxpayers to request this relief. The IRS is more likely to grant a penalty abatement request if it matches a specific section of the IRS Manual.