To start a request for a penalty abatement, taxpayers will fill out Arizona Form 290, print and see how to file the request below. Use this form to request an abatement of nonaudit penalties.We have provided sample letters that you can use to request waivers of several different types of IRS penalties. This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter. The relief applies to the failure to file penalty.