We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Address the letter to the IRS and include your name, address, and taxpayer identification number (TIN).Clearly State Your Request for Penalty Waiver. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. Who is eligible for penalty relief? How do I apply for Child Support Services? You can complete the application at your local CSS office or apply online. Also, watch out for the "late filing" penalty! Filing, fill in the oval in the street address area.