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.Check the box below that indicates your reason for filing Form 843. Tax. Abatement or refund of tax other than income, estate, or gift tax. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. Eliminate tax penalties in Irvine with Tax Alliance's IRS Penalty Abatement Services.