You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties.A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. If you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS. We have provided sample letters that you can use to request waivers of several different types of IRS penalties. You may qualify to have certain penalties removed or reduced if you acted with reasonable cause and in good faith. This sample letter template is designed to assist CPAs thru the penalty abatement process in answering IRS notices on Hurricane. The IRS sends Letter 853C to inform you that your request for penalty waiver or abatement has been denied. In the body of the letter, explain the reason for your request for penalty waiver. Be factual and provide specific details about your circumstances.