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. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control.We have provided sample letters that you can use to request waivers of several different types of IRS penalties. You may now request relief from penalty, collection cost recovery fees, and interest using our online services at onlineservices.cdtfa.ca.gov. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. Time Abatement can be requested verbally or in writing. Page Last Reviewed or Updated: 11-Dec-2024. Complete the information below to request a one-time penalty abatement. Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances.