We have provided sample letters that you can use to request waivers of several different types of IRS penalties. When Does the IRS Abate Penalties?The IRS recognizes the following grounds for penalty abatement: • Administrative Waiver and a First Time. The following pages contain templates to request penalty abatement on behalf of your clients when certain criteria are met. Clearly state your request for penalty waiver in the opening paragraph of the letter. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. You can request a penalty waiver for your client right from your Tax Professional Online Services account. There's no waiting on hold or being transferred. Other relief​​ The IRS will waive the usual fees and requests for copies of previously filed tax returns for affected taxpayers.