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.We have provided sample letters that you can use to request waivers of several different types of IRS penalties. 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. Texas imposes a 6.25 percent state sales and use tax on all retail sales, leases and rentals of most goods, as well as taxable services. Introduce the lesson with an example of a letter of application.