We have provided sample letters that you can use to request waivers of several different types of IRS penalties. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control.If the claim or request involves a penalty, enter the Internal Revenue Code section on which the penalty is based (see instructions). Taxpayers can request relief from penalties. For the failure to file or pay penalty, taxpayers can request that the IRS "abate" the penalties. The IRS can waive penalties if you demonstrate that your failure to comply with tax requirements was due to reasonable cause. You generally have 30 days from the date of the rejection letter to file your request for an appeal. Refer to your rejection letter for the specific deadline. Alternatively, you can fill out and submit Form 843 (Claim for Refund and Request for First-Time Abatement). Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.