To make the process easier, start with a sample letter to the IRS to waive penalties and then customize it with your own details. 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. In this video I'll be showing you exactly how to request to the IRS to remove those penalties and interest for you. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. Prepare a referral using Form 4442, Inquiry Referral, for follow-up after the payment posts to abate the excess amount. Refer to IRM 21.3.4.12. Volunteers later assisted participants in completing their returns. Also the IRS is testing new ways to reduce EITC error.