3) Can I negotiate on my own behalf?

Even if your background includes dealing with the IRS or state tax departments, it would generally be a mistake to represent yourself. Anything you may say in passing can be used to prosecute your case, and one’s emotions often intrude on effective negotiation. You’d be much better served—and probably save yourself a lot of money—by engaging a highly effective team of professionals to mount your defense. The stakes are much too high to “do-it-yourself.”