You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. We have provided sample letters that you can use to request waivers of several different types of IRS penalties.Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. If you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. 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. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. You also need to complete IRS Form 843 (request for abatement and claim for refund) and enclose it with your request letter. Now Accepting Applications!