The IRS Tapes: Who'll Buy My Memories? is a live album by Willie Nelson released in 1992. It was recorded to help pay a debt to the Internal Revenue Service (IRS) of the United States, which amounted to approximately 16 million dollars. The album was produced by Willie Nelson.
The album contains live recordings of classic Nelson songs, including versions of previously released tracks. The sale of the album was part of an agreement with the IRS to settle the tax debt, and the title directly reflects this situation.
Although detailed information about the exact dates and locations of the recordings is not available, the album was a commercial success and helped Willie Nelson resolve his financial problems with the IRS. It is considered a testament to his resilience and connection with his fans.