We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Check the box below that indicates your reason for filing Form 843. Tax.Abatement or refund of tax other than income, estate, or gift tax. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. Find out about the IRS First Time Penalty Abatement policy and if you qualify for administrative relief from a penalty. A. Administrative Forms. 1. This election determines certain benefits for this rider. See your Rider for further details. For Paperwork Reduction Act Notice, see instructions on page 2.