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.You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. The firsttime penalty abatement allows certain taxpayers to remove a penalty from their record or get a refund for one they already paid. How do I get a Business Tax Certificate?