This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances.If you qualify, you can use our sample letter to ask for the late payment penalties to be waived. We have provided sample letters that you can use to request waivers of several different types of IRS penalties. Understand the different types of penalties, how to avoid getting a penalty, and what you need to do if you get one. To request a waiver when you file, complete IRS Form 2210 and submit it with your tax return. If you qualify, you can use our sample letter to request waiver of the late payment penalties.