Check the box below that indicates your reason for filing Form 843. Tax. Abatement or refund of tax other than income, estate, or gift tax.To make the process easier, start with a sample letter to the IRS to waive penalties and then customize it with your own details. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. In this video I'll be showing you exactly how to request to the IRS to remove those penalties and interest for you.