We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Check the box below that indicates your reason for filing Form 843. Tax.Abatement or refund of tax other than income, estate, or gift tax. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. The IRS has some tax penalty abatement (ie, waiver) options that might be available to you. If you qualify, all or part of your penalty can be erased. Taxpayers can request relief from penalties. For the failure to file or pay penalty, taxpayers can request that the IRS "abate" the penalties. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter.