Get sample letters to request IRS Penalty Abatement. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances.How to request an abatement or refund of a penalty or an addition to tax as a result of written advice. Follow the instructions in the letter to request penalty relief. Figure out if you qualify for first-time abatement. The most complicated part of requesting FTA is determining whether you qualify. You can request first-time abatement over the phone or with Form 843. Taxpayers may apply for firsttime penalty abatement online, in writingcheck out this sample abatement letter, or over the phone. 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.