We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Clearly state your request for penalty waiver in the opening paragraph of the letter.This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. If you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS. According to the IRM code, FTA waivers are generally not provided or applicable to international penalty cases.