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. 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. Other relief​​ The IRS will waive the usual fees and requests for copies of previously filed tax returns for affected taxpayers. Other relief​​ The IRS will waive the usual fees and requests for copies of previously filed tax returns for affected taxpayers. For more information on completing this form, please see the PA-1000 RC in the Supporting Schedules section. (This address is valid only through December 31, 1998.) For a listing of designated delivery services, see Internal Revenue Service Notice 97-26. Volunteers will help fill out federal and state forms for those who qualify.