We have provided sample letters that you can use to request waivers of several different types of IRS penalties. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control.If you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS. 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. Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax. We may reduce or remove some penalties over the phone. You also need to complete IRS Form 843 (request for abatement and claim for refund) and enclose it with your request letter. IRS Letter to Request First-Time Penalty Abatement.