We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Each request for waiver or abatement of penalties consists of its own unique facts and circumstances.You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. Explain why you are requesting an abatement and attach all information necessary to support your claim. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. 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. Finally, you can briefly state what you would like the IRS to do i.e. Waive all penalties in line with first-time abatement criteria. Penalty. Abatement or refund of a penalty or addition to tax due to reasonable cause or other reason allowed under the law.