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.You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. We may reduce or remove some penalties over the phone. Now Accepting Applications! Showcase What You Do Best At The 2025 Kitces Marketing Summit! You also need to complete IRS Form 843 (request for abatement and claim for refund) and enclose it with your request letter. Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.