Your letter should be addressed to the appropriate individual or department at the IRS. You can upload documents to the IRS to respond to an IRS notice or letter.Most of us make our best effort to file our taxes on time and pay the taxes that we owe. Unfortunately, life sometimes gets in the way. Sending an IRS audit reconsideration request? Dear Honorable IRS Commissioner, Tax season is coming. To help you out, we have provided sample letters that you can use to request waivers of several different types of IRS penalties. Complete the W-4 provided in the letter and give to your employer. For example, you can write, "I have reviewed your letter carefully, which asks that I provide proof of my self-employment income. Download an IRS Form 4506-T .