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.Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. The firsttime penalty abatement lets qualifying taxpayers remove a penalty from their record or get a refund for one they already paid. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. If you believe that you have a valid claim for an IRS interest abatement, IRS Form 843 is the appropriate IRS interest abatement request form. Individuals may apply for an FTB one-time penalty abatement orally or in writing.