We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Overview. The purpose of the Request for Penalty Waiver Form is to permit taxpayers to request an abatement of penalty assessed on delinquent taxes.This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. 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.