You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. 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. Has anyone created a list of reasons that have worked for them during penalty abatement? The IRS lists death and natural disasters, etc. Step 1: Complete the taxpayer information section. RMDs are mandatory annual withdrawals from your retirement accounts. If a taxpayer has a reasonable explanation for missing a deadline, the IRS and the Maryland tax authority can waive the penalty. To call the IRS, use the tollfree phone number provided on your notice or letter.