We have provided sample letters that you can use to request waivers of several different types of IRS penalties. 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. Use Form 843 to claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest, and fees. Taxpayers may apply for firsttime penalty abatement online, in writingcheck out this sample abatement letter, or over the phone. 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. Use Form NC-5500 Request to Waive Penalties to submit for a penalty waiver. As long as you meet a few requirements, you can simply reach out to the IRS, let them know this is your first penalty, and they will waive it.