-Taxpayers that are hit with IRS penalties can request the penalties be abated. (Abated means to completely or partially remove, and in many cases the IRS removes 100% of the penalty.) The IRS requires that you have a good reason to request penalty abatement. It depends of the circumstances involved with your particular situation for a penalty abatement. The IRS procedures for deciding who qualifies for penalty abatement and for what reason seem to differ in each case and the best thing you can do is to request that the IRS abate your penalties by providing the circumstances surrounding your situation.