We have provided sample letters that you can use to request waivers of several different types of IRS penalties. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties.You must send a written request within 60 days of the date on the first notice of penalty we mail you. 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. You may request an abatement (cancellation) of latefiling or latepayment penalties if you have a reasonable cause. How to request penalty relief. Follow the instructions in the IRS notice you received. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. If you prefer to mail the request form, select the link below to download and print the request form.