Overview. The purpose of the Request for Penalty Waiver Form is to permit taxpayers to request an abatement of penalty assessed on delinquent taxes. We have provided sample letters that you can use to request waivers of several different types of IRS penalties.Use this form to request an abatement of penalty in a given tax period for a particular tax type. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. How do I apply for a refund if I overpaid my nonresident withholding tax? A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances.