We have provided sample letters that you can use to request waivers of several different types of IRS penalties. IRS Abatement Letter Template - Free download as Word Doc (.The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. As soon as you receive a tax bill with penalties, write back and ask for an abatement. Use a letter like the sample, below. 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.