Here's the result of that:

cpan> install HTML::Tagset
CPAN: Storable loaded ok
Going to read /Users/username/.cpan/Metadata
  Database was generated on Tue, 04 Mar 2008 23:30:48 GMT
Running install for module HTML::Tagset
Running make for P/PE/PETDANCE/HTML-Tagset-3.20.tar.gz
CPAN: Digest::MD5 loaded ok
CPAN: Compress::Zlib loaded ok
Checksum for /Users/username/.cpan/sources/authors/id/P/PE/PETDANCE/HT
+ML-Tagset-3.20.tar.gz ok
Scanning cache /Users/username/.cpan/build for sizes
HTML-Tagset-3.20/
HTML-Tagset-3.20/Tagset.pm
HTML-Tagset-3.20/Makefile.PL
HTML-Tagset-3.20/META.yml
HTML-Tagset-3.20/MANIFEST.SKIP
HTML-Tagset-3.20/MANIFEST
HTML-Tagset-3.20/README
HTML-Tagset-3.20/t/
HTML-Tagset-3.20/t/01_old_junk.t
HTML-Tagset-3.20/t/pod.t
HTML-Tagset-3.20/t/00_about_verbose.t
HTML-Tagset-3.20/Changes
Removing previously used /Users/username/.cpan/build/HTML-Tagset-3.20

  CPAN.pm: Going to build P/PE/PETDANCE/HTML-Tagset-3.20.tar.gz

Checking if your kit is complete...
Looks good
Writing Makefile for HTML::Tagset
    -- NOT OK
Running make test
  Can't test without successful make
Running make install
  make had returned bad status, install seems impossible
[download]

This is really weird because I don't see anything in the HTML::Tagset Makefile.PL that would generate a failure to write the Makefile. Maybe you can try the following:

1. Open a shell
2. Change into /Users/username/.cpan/build/HTML-Tagset-3.20
3. Run perl -w Makefile.PL
4. Watch the error messages (if any)

... but I'm at a loss what could make HTML::Tagset fail on your machine, as the CPAN Testers Matrix for HTML::Tagset does not indicate any problems anywhere (although I see that I need to take up Win32 CPAN smoking again :-/)...

Instead of opening a shell and changing to the HTML-Tagset-3.20 directory by hand, is much easier to perform this from the CPAN shell:

clean HTML::Tagset
look HTML::Tagset
[download]

And then, run:

perl -w Makefile.PL
[download]