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.Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. Find out about the IRS First Time Penalty Abatement policy and if you qualify for administrative relief from a penalty. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. The IRS permits the abatement of penalties if taxpayers fail to comply with timely tax payment due to a reasonable cause. Zenith Ann Presentacion Medrano requests a penalty reduction from the Bureau of Internal Revenue for a penalty imposed during a tax mapping inspection. The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. Cleanup and Abatement Orders (81-13 and 81-27) for the Property. A tax preparer who made mistakes in your return could be subject to an IRS monetary penalty.