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.Taxpayers may request a waiver of the penalty amount as long as the request is in writing and the principal tax and interest amounts due are paid. If you are requesting an abatement of any penalty for reasonable cause, please complete FTB 2917; go to ftb.ca. Gov and search for FTB 2917. You generally have 30 days from the date of the rejection letter to file your request for an appeal. Refer to your rejection letter for the specific deadline. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances.