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Attorneys for a wheelchair-bound woman and the speculators who bought half her house from the Internal Revenue Service have reached a tentative settlement in a lawsuit in which both parties claimed rights to the entire house. The agreement deeds the house in Darien back to Mary Anne Porch, 67, and gives the speculators a one-fourth acre lot behind the house. Porch`s children also paid the speculators ”several thousand dollars,” said Robert E. McKenzie, Porch`s attorney. The settlement stipulates that the lot given to the speculators is to be sold immediately to a contractor, who will build a house there. That clause is to ensure that speculators Franklin Lappe and Ohannes Korogluyan are reimbursed for their portion of the house.