We have provided sample letters that you can use to request waivers of several different types of IRS penalties. The waiver is granted.The taxpayer timely discovered a delay, promptly filed delinquent returns and paid the taxes and interest. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. Taxpayers can request relief from penalties. For the failure to file or pay penalty, taxpayers can request that the IRS "abate" the 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. The IRS can waive penalties if you demonstrate that your failure to comply with tax requirements was due to reasonable cause. For example, a taxpayer wants to request penalty abatement because a fire destroyed his records, causing him to file his return after the deadline.