If you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS. 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. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. Personal delivery of notice of penalty under section 6672. Please note that filing earlier than 150 days before your current DACA expiration date will not result in a faster decision. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area.