We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Enter a brief explanation on why you are filing this claim for refund of penalty.The IRS has some tax penalty abatement (ie, waiver) options that might be available to you. If you qualify, all or part of your penalty can be erased. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. This item summarizes some common IRS penalties and the procedural and practical ways practitioners can obtain a penalty abatement. You also need to complete IRS Form 843 (request for abatement and claim for refund) and enclose it with your request letter. If your request is rejected, we highly recommend working with an experienced tax lawyer to help you request an appeal and have your penalties removed. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. Complete your protest and mail it to the IRS address on the letter that explains your appeal rights.