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.Use this form to request an abatement of nonaudit penalties. 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. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties.