Please accept my petition for abatement of penalties owed for reasonable cause based on IRM 20.1.1.3.2. This document provides guidance for whether a penalty or interest charge may be waived; it does not set out procedures for handling cases.A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. Your first course of action is to ask the IRS Independent Office of Appeals to review the decision to reject your waiver request. 7. Check the box that indicates your reason for the request for refund or abatement. a. Interest was assessed as a result of IRS errors or delays. b. You also need to complete IRS Form 843 (request for abatement and claim for refund) and enclose it with your request letter. Requesting firsttime abatement with Form 843. For more information, see Understanding your IRS notice or letter. The IRS assesses about 40 million penalties each year and only 1 out of 10 are abated.