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.This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. A taxpayer may avoid the accuracyrelated penalty, however, if the taxpayer has "reasonable cause" for a tax underpayment. Is it worth the risk? Substantial improvement. Acquiring an interest in a home because of a divorce.