We have provided sample letters that you can use to request waivers of several different types of IRS penalties. 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. 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. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. Step 1: Complete the taxpayer information section. The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Employers submitting a job order in connection with an H-2A Application for Temporary. The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief.