Find out about the IRS First Time Penalty Abatement policy and if you qualify for administrative relief from a penalty. 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. Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax. The IRS assesses different types of penalties and interest on unpaid back taxes. You can write up a letter requesting penalty abatement for reasonable cause. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met.