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.This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. The IRS is automatically removing (abating) failuretofile penalties for 2019 and 2020 returns. If a taxpayer paid the penalty and the account is full paid, Last day to pay second installment of secured taxes without penalty.