We have provided sample letters that you can use to request waivers of several different types of IRS penalties. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met.Check the box below that indicates your reason for filing Form 843. Tax. Abatement or refund of tax other than income, estate, or gift tax. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. In this video I'll be showing you exactly how to request to the IRS to remove those penalties and interest for you. The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Deadline for county assessor to complete local assessment roll. Privacy Act and Paperwork Reduction Act Notice. The volunteer would complete Form 982 and report the reduction in the basis of the home.