To make the process easier, start with a sample letter to the IRS to waive penalties and then customize it with your own details. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met.Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. 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. Find out about the IRS First Time Penalty Abatement policy and if you qualify for administrative relief from a penalty.