How to request penalty relief. Follow the instructions in the IRS notice you received.You requested a penalty waiver or abatement. The IRS denied your request. Please accept my petition for abatement of penalties owed for reasonable cause based on IRM 20.1.1.3.2. The Tax Collector will deny a request to cancel a penalty based on a taxpayer not understanding the property tax process. Complete the information below to request a one-time penalty abatement. Refer to PAGE 2 for detailed instructions. To request a waiver when you file, complete IRS Form 2210 and submit it with your tax return.