We have provided sample letters that you can use to request waivers of several different types of IRS penalties. 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. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. Your Secured Property Tax Bill contains your Assessor's Identification Number (AIN) which you will need to complete the transaction. Liberty University (LU), known simply as Liberty, is a private evangelical Christian university in Lynchburg, Virginia.