request the IRS to waiver taxes and penalties on unemployment benefits for persons still unemployed.

This petition is requesting that the Internal Revenue Service waivers it's requirement that unemployment benefits are considered taxable income and that all penalities associated with any non-payment on any unemployment benefit taxes are also waivered.
This waiver shall only apply to those years where the Bureau of Labor statistics designated U.S. unemployment rates above 8%.
This waiver would only be allowed for those citizens who have had only unemployment benefits to live on for the previous tax year, did not take taxes beforehand and are still unemployed or are so under-employed as to be classified as below 150% of the Federal Poverty Rate and their benefits and all of their extensions have expired.