We have provided sample letters that you can use to request waivers of several different types of IRS penalties. You may qualify to have certain penalties removed or reduced if you acted with reasonable cause and in good faith.Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax. Taxpayers can request relief from penalties. For the failure to file or pay penalty, taxpayers can request that the IRS "abate" the penalties. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control.