We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Address the letter to the IRS and include your name, address, and taxpayer identification number (TIN).Clearly State Your Request for Penalty Waiver. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. Note: this extension only waives the penalty; it does not waive the interest on the tax. Failure to file a timely return will result in interest and penalty charges. Please refer to publication 74, Closing Out Your Account, for more information. May be required to complete and submit it to the. Department.