We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Yes No Did you receive income from business, rental, or farming activities (IRS Schedules C,. E, or F) that was not reported on your tax return?The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. Understand the different types of penalties, how to avoid getting a penalty, and what you need to do if you get one. Address the letter to the IRS and include your name, address, and taxpayer identification number (TIN). Clearly State Your Request for Penalty Waiver. A taxpayer has two ways to avoid an income tax penalty. The first is to prove that the IRS did not meet the requirement of Sec. 7491(c).