We have provided sample letters that you can use to request waivers of several different types of IRS penalties. If you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS.IRS penalty abatement requests can take quite a lot of time, with just the initial determination taking anywhere up to two or three months. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. 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. I paid the IRS Civil Penalty and, as recommended also submitted a letter to the IRS requesting a refund and explaining what happened.