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.Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. You must complete IRS Form 843 – Claim for Refund and Request for Abatement. Accompanying facts and circumstances must support your request. Taxpayers may apply for firsttime penalty abatement online, in writingcheck out this sample abatement letter, or over the phone. Check the box below that indicates your reason for filing Form 843. Tax. Abatement or refund of tax other than income, estate, or gift tax. Are you struggling with IRS penalties?