We have provided sample letters that you can use to request waivers of several different types of IRS penalties. The IRS' first-time penalty abatement procedures are an administrative waiver.To qualify, taxpayers must meet the conditions set forth in I.R.M. pt. Address the letter to the IRS and include your name, address, and taxpayer identification number (TIN). Clearly State Your Request for Penalty Waiver. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. What are your options for reducing (or eliminating) federal tax penalties? Find out from an experienced IRS penalty abatement attorney at Oberheiden P.C.. This article discusses the scope of the reasonable cause defense for purposes of contesting the section 6721(e) intentional disregard penalty.