To help you out, we have provided sample letters that you can use to request waivers of several different types of IRS penalties. If you miss your RMD payment, you'll incur a penalty and need to write a letter to the IRS.Texas Tax Code Section 33.011 allows a taxing unit to waive penalty and interest in limited, defined circumstances. You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control.