We have provided sample letters that you can use to request waivers of several different types of IRS penalties. The IRS has some tax penalty abatement (ie, waiver) options that might be available to you.If you qualify, all or part of your penalty can be erased. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. Complete and submit IRS form 843 Claim for Refund and Request for FirstTime Abatement. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. 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, we cover how to request IRS penalty abatement using reasonable cause. Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax. Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase.