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.Individuals can generally use IRS Form 843 to request this type of IRS penalty abatement. 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. The first step is to send a written request for penalty relief.