Get sample letters to request IRS Penalty Abatement. This document provides guidance for whether a penalty or interest charge may be waived; it does not set out procedures for handling cases.A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. To request a waiver, write to us with the details of your case, and any documentation that supports your claim. The IRS can waive penalties if you demonstrate that your failure to comply with tax requirements was due to reasonable cause. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. The IRS grants four types of penalty relief, but many taxpayers don't ever ask. Learn how to request penalty abatement from the IRS. The law requires taxpayers to timely file correct information returns with the IRS and to timely furnish complete payee statements to recipients. If you do not have to pay an income-related monthly adjustment amount, you should not fill out this form even if you experienced a life-changing event.