You should submit a request in writing with the late return and tax payment. If you file electronically, there is a box to check to request a penalty waiver.We have provided sample letters that you can use to request waivers of several different types of IRS penalties. B. A penalty or addition to tax was the result of erroneous written advice from the IRS. c. Reasonable cause or other reason allowed under the law can be shown. 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. This post explains when to use Form 843, how to file this form, and other options for requesting penalty relief. Use Form 843 to claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest, and fees. You also need to complete IRS Form 843 (request for abatement and claim for refund) and enclose it with your request letter.