We have provided sample letters that you can use to request waivers of several different types of IRS penalties. If you are requesting an abatement of any penalty for reasonable cause, please complete FTB 2917; go to ftb.ca.Gov and search for FTB 2917. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. Time Abatement can be requested verbally or in writing. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. You may qualify to have certain penalties removed or reduced if you acted with reasonable cause and in good faith. With the IRS becoming increasingly more aggressive in its ACA enforcement efforts, timing is of the essence when responding to a penalty notice. Download and customize this template to request that the IRS abate late filing penalties for an exempt organization due to reasonable cause.