We have provided sample letters that you can use to request waivers of several different types of IRS penalties. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met.Address the letter to the IRS and include your name, address, and taxpayer identification number (TIN). Clearly State Your Request for Penalty Waiver. You can request a penalty waiver for your client right from your Tax Professional Online Services account. There's no waiting on hold or being transferred. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties.