I am writing to you with a matter of urgency regarding the processing of my tax returns. We have provided sample letters that you can use to request waivers of several different types of IRS penalties.Sending an IRS audit reconsideration request? Your letter should be addressed to the appropriate individual or department at the IRS. Another refund delay in the 2024 tax season. And that is the 60 day notice letter 2 6 4 4 c.