We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter.The IRS assesses different types of penalties and interest on unpaid back taxes. You can write up a letter requesting penalty abatement for reasonable cause. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met.