We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter.Use this form to request an abatement of nonaudit penalties. Taxpayers may apply for firsttime penalty abatement online, in writingcheck out this sample abatement letter, or over the phone. The IRS assesses different types of penalties and interest on unpaid back taxes. You can write up a letter requesting penalty abatement for reasonable cause. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. To start a request for a penalty abatement, taxpayers will fill out Arizona Form 290, print and see how to file the request below. The Maricopa County Treasurer's Office will be mailing Mobile Home Tax Statements in September along with all other types of property tax statements. Exemptions are outlined in the Maricopa County Community College District tuition waiver manual.