To negotiate a tax settlement with the IRS, you should follow these steps:

1. Review your tax situation: You should understand your tax situation, which includes reviewing your tax returns, delinquent taxes, late filings, and unpaid taxes. Gather all necessary documentation to support your tax position.
2. Contact the IRS: Call the IRS at 1-800-829-1040 to request a payment plan or an offer in compromise. You can also visit a local IRS office or use the Online Payment Agreement tool on the IRS website.
3. Submit your request: After contacting the IRS, submit your request along with any supporting documentation. Be prepared to negotiate and provide additional information if necessary.
4. Wait for a response: It may take several weeks to several months to receive a response from the IRS. During this time, make sure to continue making payments on any taxes due.
5. Review the offer: Review any settlement offer made by the IRS, which may include a payment plan or an offer in compromise. If you agree to the settlement offer, make sure to comply with all terms and conditions.

Limitations/exemptions: There may be limitations or exemptions to negotiating a tax settlement with the IRS, such as the type and amount of taxes owed, the taxpayer's financial situation, and the taxpayer's compliance history. It is recommended to consult with a licensed attorney or tax professional to discuss these limitations and exemptions.

Further action: If you are not satisfied with the settlement offer made by the IRS, you may have the option to appeal or request a reconsideration of the offer. Again, it is recommended to consult with a licensed attorney or tax professional for guidance on these options.