Explain why you are requesting an abatement and attach all information necessary to support your claim. To make the process easier, start with a sample letter to the IRS to waive penalties and then customize it with your own details.The General Laws of Massachusetts provide for the imposition of penalties when taxpayers fail to comply with the tax laws of Massachusetts. 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. If we cannot approve your relief over the phone, you may request relief in writing with Form 843, Claim for Refund and Request for Abatement. Taxpayers can request relief from penalties. For the failure to file or pay penalty, taxpayers can request that the IRS "abate" the penalties. 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.