We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Use this form to request an abatement of nonaudit penalties.To start a request for a penalty abatement, taxpayers will fill out Arizona Form 290, print and see how to file the request below. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. Understand the different types of penalties, how to avoid getting a penalty, and what you need to do if you get one. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. Need for taxpayers to request this relief. The IRS assesses about 40 million penalties each year and only 1 out of 10 are abated. This form will be provided without redaction in response to a public record request unless any of the information is exempt from release under Arizona law.