All requests for abatement of penalties must include the name, address, email address and telephone number of the taxpayer for which the request is being made. To start a request for a penalty abatement, taxpayers will fill out Arizona Form 290, print and see how to file the request below.We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Find out about the IRS First Time Penalty Abatement policy and if you qualify for administrative relief from a penalty. The IRS has some tax penalty abatement (ie, waiver) options that might be available to you. If you qualify, all or part of your penalty can be erased. Taxpayers can request relief from penalties. For the failure to file or pay penalty, taxpayers can request that the IRS "abate" the penalties. A taxpayer who falls behind on their payments to the IRS owes more than back taxes. Interest and penalties pile up, adding to their debt.