We have provided sample letters that you can use to request waivers of several different types of IRS penalties. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control.If you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS. If the claim or request involves a penalty, enter the Internal Revenue Code section on which the penalty is based (see instructions). Taxpayers can request relief from penalties. For the failure to file or pay penalty, taxpayers can request that the IRS "abate" the penalties. Address the letter to the IRS and include your name, address, and taxpayer identification number (TIN). Clearly State Your Request for Penalty Waiver.