Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. We have provided sample letters that you can use to request waivers of several different types of IRS penalties.Time Abatement can be requested verbally or in writing. Find out about the IRS First Time Penalty Abatement policy and if you qualify for administrative relief from a penalty. Complete the information below to request a one-time penalty abatement. Refer to PAGE 2 for detailed instructions. The IRS assesses different types of penalties and interest on unpaid back taxes. You can write up a letter requesting penalty abatement for reasonable cause. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. Finally, you can briefly state what you would like the IRS to do i.e.