Willie Nelson - The IRS Tapes: Who'll Buy My Memories? (1992)
Tracklist front / back album covers
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Disc 1
1. "Who'll Buy My Memories" 3:12
2. "Jimmy's Road" 2:39
3. "It Should Be Easier Now" 2:16
4. "Will You Remember Mine" 2:31
5. "I Still Can't Believe You're Gone" 2:45
6. "Yesterday's Wine" 2:25
7. "It's Not Supposed to Be That Way" 2:16
8. "Country Willie" 3:43
9. "Sound in Your Mind" 3:08
10. "Permanently Lonely" 2:17
11. "So Much to Do" 2:05
12. "Lonely Little Mansion" 2:06
Disc 2
1. "Summer of Roses/December Day" 3:51
2. "Pretend I Never Happened" 3:02
3. "Slow Down Old World" 1:52
4. "Opportunity to Cry" 2:21
5. "I'm Falling in Love Again" 3:25
6. "If You Could Only See" 2:33
7. "I'd Rather You Didn't Love Me" 2:28
8. "What Can You Do to Me Now" 2:48
9. "Buddy" 1:53
10. "Remember the Good Times" 1:32
11. "Wake Me When It's Over" 1:53
12. "Home Motel" 2:34
The IRS Tapes: Who'll Buy My Memories? is the 39th studio album by American country and western singer Willie Nelson. The album, featuring only Nelson and his guitar, was released by Sony in 1992 to pay Nelson's tax debt with the Internal Revenue Service (IRS). Initially, the album was only distributed by phone order in June 1991, but later negotiations with Sony Music saw it being distributed in stores.
The album generated US$3.6 million for the IRS, who requested a further US$9 million from Nelson to satisfy his debts. It was well received by critics.
