We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Overview. The purpose of the Request for Penalty Waiver Form is to permit taxpayers to request an abatement of penalty assessed on delinquent taxes.You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. If the claim or request involves a penalty, enter the Internal Revenue Code section on which the penalty is based (see instructions). The IRS can waive penalties it assessed against you or your business if there was "reasonable cause"3 for your actions.