We have provided sample letters that you can use to request waivers of several different types of IRS penalties. They are authorized to request a one time penalty abatement on the company's behalf for the parcels listed.Filing and paying your taxes late costs you money. Use the following information to avoid costly penalties and interest. You must send a written request within 60 days of the date on the first notice of penalty we mail you. Property owners may request an abatement of penalty for a late property tax payments once every ten years. You can request a penalty waiver for your client right from your Tax Professional Online Services account. There's no waiting on hold or being transferred. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties.