How can you get your penalties and interest deduct from what is owed?

If you ask for a "reasonable cause abatement" of penalties, and provide a reason that qualifies...(it has to be certain ones - like a death, a medical emergency, etc, etc. - not just I didn't want/understand/couldn't/don't think its fair, etc - the penalty may be abated. Interest charges are virtually never abated...you had the money and the use of it.