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.Address the letter to the IRS and include your name, address, and taxpayer identification number (TIN). Clearly State Your Request for Penalty Waiver. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. To do so, they should use form FTB 3516 7 and write the name of the disaster in blue or black ink at the top of the request.