We have provided sample letters that you can use to request waivers of several different types of IRS penalties. To start a request for a penalty abatement, taxpayers will fill out Arizona Form 290, print and see how to file the request below.Use this form to request an abatement of nonaudit penalties. Taxpayers can request relief from penalties. For the failure to file or pay penalty, taxpayers can request that the IRS "abate" the penalties. The IRS can waive penalties if you demonstrate that your failure to comply with tax requirements was due to reasonable cause. Use Form 843 to claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest, and fees. Requesting penalty relief can occur either before a taxpayer pays their fines and fees or after the payment has been made. Complete Form 886-A, Explanation of Items, activity records, etc. As applicable for the penalty case file.