Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. How to request an abatement or refund of a penalty or an addition to tax as a result of written advice.Check the box below that indicates your reason for filing Form 843. Tax. Abatement or refund of tax other than income, estate, or gift tax. IRS Form 843 is the official form used to request the abatement of penalties, interest, or other IRSrelated fees. The IRS assesses different types of penalties and interest on unpaid back taxes. You can write up a letter requesting penalty abatement for reasonable cause. We have provided sample letters that you can use to request waivers of several different types of IRS penalties. When a taxpayer is not eligible for First Time Penalty Abatement, they may request penalty abatement based on a reasonable cause. Use this template when a taxpayer meets the first-time penalty abatement criteria as outlined in IRM 20.1.1.3.3.2.