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.Taxpayers use Form 843 to claim a refund (or abatement) of certain overpaid (or overassessed) taxes, interest, penalties, and additions to tax. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. Enter tax type for which the waiver is requested as shown on tax notice or report. The IRS has some tax penalty abatement (ie, waiver) options that might be available to you. If you qualify, all or part of your penalty can be erased. You may qualify to have certain penalties removed or reduced if you acted with reasonable cause and in good faith.