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. Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.Please accept my petition for abatement of penalties owed for reasonable cause based on IRM 20.1.1.3.2. This number should be clearly stated on the notice that you received from the IRS about the penalty. This number will be written on line 4 of your IRS form 843. You must complete IRS Form 843 – Claim for Refund and Request for Abatement. Accompanying facts and circumstances must support your request. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. IRS Data Book, 2021, Publication 55-B. Tax professionals and taxpayers will see these reminder letters in the form of letter LT38, Reminder, Notice Resumption.