Go to the Georgia Tax Center. Look under Tasks and click on Request a Waiver of Penalty.We have provided sample letters that you can use to request waivers of several different types of IRS penalties. In order to understand the facts and circumstances surrounding your Penalty Waiver Request, please explain why you were unable to comply with the tax law. If you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS. 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. As long as you meet a few requirements, you can simply reach out to the IRS, let them know this is your first penalty, and they will waive it. You also need to complete IRS Form 843 (request for abatement and claim for refund) and enclose it with your request letter.