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 you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS. The IRS has some tax penalty abatement (ie, waiver) options that might be available to you. If you qualify, all or part of your penalty can be erased. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax. Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax. Leave out any emotion in your letter—the IRS reads hundreds of these letters every day and they will only be looking for facts and a timeline. Penalty. Abatement or refund of a penalty or addition to tax due to reasonable cause or other reason allowed under the law.