We have provided sample letters that you can use to request waivers of several different types of IRS penalties. 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. A taxpayer who falls behind on their payments to the IRS owes more than back taxes. Interest and penalties pile up, adding to their debt. Civil penalty representation (including the trust fund recovery penalty) and representation for certain healthcarerelated payments. Visit the official site for the Nevada Department of Taxation. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances.