Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. We have provided sample letters that you can use to request waivers of several different types of IRS penalties.The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. Find out about the IRS First Time Penalty Abatement policy and if you qualify for administrative relief from a penalty. Only one penalty is imposed with respect to a single information return, even if there is more than one failure with respect to the return.