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.We have provided sample letters that you can use to request waivers of several different types of IRS penalties. You may qualify to have certain penalties removed or reduced if you acted with reasonable cause and in good faith. The following pages contain a template to request reasonable cause penalty abatement on behalf of your clients due to COVID-19 difficulties. Additional guidance. The IRS can waive penalties if you demonstrate that your failure to comply with tax requirements was due to reasonable cause. Federal tax penalties have always been an IRS priority. But, perhaps more so today than three decades ago. Prepare a separate Form 843 for each tax period or fee year.