If you are requesting an abatement of any penalty for reasonable cause, please complete FTB 2917; go to ftb.ca. Gov and search for FTB 2917.To help you out, we have provided sample letters that you can use to request waivers of several different types of IRS penalties. Taxpayers may request a waiver of the penalty amount as long as the request is in writing and the principal tax and interest amounts due are paid. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control.