We have provided sample letters that you can use to request waivers of several different types of IRS penalties. The Tax Commission may waive or reduce penalties or interest for reasonable cause.This guide provides a sample letter to IRS to waive penalty which will help you present your case and request relief from penalties. The failure to pay penalty applies if you don't pay the tax when due. The penalty you must pay is a percentage of the taxes you didn't pay. As soon as you receive a tax bill with penalties, write back and ask for an abatement. Use a letter like the sample, below. Learn the 5 steps that tax resolution specialists must use to craft and submit a successful IRS First Time Penalty Abatement letter.