We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Use Form 843 to claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest, and fees.A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. 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. Taxpayers can request relief from penalties. For the failure to file or pay penalty, taxpayers can request that the IRS "abate" the penalties. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. According to the Code and Regulations, the IRS has the authority to abate tax or any liability in respect thereof (which would include penalties and interest). Requests for a penalty waiver must be in writing.