I had to pay our federal income taxes on the installment plan for 2 years. When I went to pay off the balance due the individual that I talked to in the collections group told me to apply for a refund of the penalty that I had been paying. When I went to request the waiving of the penalty I was told to write a letter to the IRS requesting the waiving and refunding of the underpayment penalty. I was denied the refund any suggestions.

Refund of tax penalty