We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Use Form NC-5500 Request to Waive Penalties to submit a request for a penalty waiver.Documents Related Content Contact Information If you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS. The IRS can waive penalties if you demonstrate that your failure to comply with tax requirements was due to reasonable cause. A taxpayer may request a waiver of penalties in any of the following three ways: Submit Form NC5500 Request to Waive Penalties. This article explores the IRS firsttime penalty abatement waiver and explains how to help clients remove certain penalties using it. You also need to complete IRS Form 843 (request for abatement and claim for refund) and enclose it with your request letter. Practitioners should cite the law and authority, including the IRM when requesting a penalty abatement. North Dakota 34. Ohio.