We have provided sample letters that you can use to request waivers of several different types of IRS penalties. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control.Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. You can request a penalty waiver for your client right from your Tax Professional Online Services account. There's no waiting on hold or being transferred. We may reduce or remove some penalties over the phone. As my filing history demonstrates, I do my utmost to remain compliant with IRS regulations. Type of tax or fee to which the interest, penalty, or addition to tax is related. Check only one box unless an exception applies.