The IRS Tapes: Who'll Buy My Memories?

Last updated
The IRS Tapes: Who'll Buy My Memories?
Willie Nelson IRS Tapes.jpg
Studio album by
Willie Nelson
ReleasedJune 1991 (mail-order)
December 8, 1992 (wide release)
Genre Country
Label Sony Music Special Products
Producer Bob Johnston
Willie Nelson chronology
Born for Trouble
(1990)		The IRS Tapes: Who'll Buy My Memories?
(1991)		 Clean Shirt
(1991)

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 Music in 1992 to pay Nelson's tax debt with the IRS. Initially, the album was only distributed by phone order in June 1991, [1] but later negotiations with Sony saw it being distributed in stores.

Contents

The album generated $3.6 million for the IRS, who requested a further $9 million from Nelson to satisfy his debts. It was well received by critics.

Background and recording

In 1990, the Internal Revenue Service (IRS) seized most of Nelson's assets, claiming that he owed US$16 million. [2] It was later discovered that his accountants, Price Waterhouse, had not been paying Nelson's taxes for years. In addition to the unpaid taxes, Nelson's situation was worsened by the weak investments he had made during the early 1980s. [3] [4] His lawyer, Jay Goldberg, renegotiated a settlement with the IRS in which he paid US$6 million, although Nelson did not comply with the agreement. [2]

To pay his debt, Nelson recorded The IRS Tapes: Who'll Buy My Memories, featuring him and his guitar, without the accompaniment of his band. [5] The album constituted a compilation of Nelson's hits. [6] A second tape of 1976 recordings The Hungry Years was offered to direct sales purchasers at the same time.

Release and reception

The album was released in stores in 1992. [5] By that time, Nelson's assets had been auctioned; the items were returned to Nelson by fans and friends who purchased them. Nelson promoted the album during a benefit concert for the restoration of the Texas State Capitol. [6] During an appearance on Primetime Live , Nelson wore a T-shirt with the nonexistent toll-free number 1-800-IRS-TAPE, that allegedly was the number to call to order the album. After 500 calls, Jon Richards, the owner of Visual Technology. Inc., announced that he would let Nelson lease or purchase the number to help the sales of the album. [7] Besides the phone orders, Nelson also negotiated with Sony Music to distribute the album in stores. [8] The IRS collected US$3.6 million from the sales of the album, and after a payment of US$9 million during the next five years, Nelson's debt was satisfied. [9]

Professional ratings
Review scores
SourceRating
AllMusic Star full.svgStar full.svgStar full.svgStar half.svgStar empty.svg [5]
Chicago Tribune Star full.svgStar full.svgStar full.svgStar half.svgStar empty.svg [10]
Entertainment Weekly B+ [11]
Houston Chronicle Star full.svgStar full.svgStar full.svgStar full.svgStar half.svg [12]

Entertainment Weekly rated the album with a B+: "The album features only Nelson's warm, emotive baritone and the deft accompaniment of his acoustic guitar. All of these tunes explain how he came close to being a deity in his native Texas, bringing together hippies and rednecks in pure appreciation of his music." [11]

Meanwhile, Chicago Tribune rated the album three-and-a-half stars out of five: "Even before his staggering tax problems, Nelson had become such a cross-market figure that it was easy to forget that, at bottom, he is one of country music history's most literate and sensitive songwriters and succinctly evocative singers [...] [The album of songs], some familiar and some not, re-emphasizes that. It presents him at his most effective, with just his guitar and memories." [10] Houston Chronicle commented: "Nelson sounds so naturally relaxed you can picture him stretching out on your sofa when he's finished his tune. With no band to kick him from behind or schmaltzy string sections to waltz around, Nelson distills the deeply personal emotion in these songs to its universal essence, which is what great folk singing always has been about." [12]

Thom Owens wrote for AllMusic: "Over the course of the set, Nelson plays a handful of unusual tracks, several new tunes, and a few of his most familiar songs. The result is one of Nelson's most direct and affecting albums, featuring several of his finest vocal performances." [5]

Track listing

All the songs are written by Nelson. "What Can You Do to Me Now" was co-written with Hank Cochran. [5]

Disc 1

No.TitleLength
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

No.TitleLength
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

Related Research Articles

<span class="mw-page-title-main">Willie Nelson</span> American country singer (born 1933)

Willie Hugh Nelson is an American country singer, guitarist and songwriter. He was one of the main figures of the outlaw country subgenre that developed in the late 1960s as a reaction to the conservative restrictions of the Nashville sound. The critical success of his album Shotgun Willie (1973), combined with the critical and commercial success of Red Headed Stranger (1975) and Stardust (1978), made Nelson one of the most recognized artists in country music. Nelson has acted in over 30 films, co-authored several books, and has been involved in activism for the use of biofuels and the legalization of marijuana.

<i>Red Headed Stranger</i> 1975 studio album by Willie Nelson

Red Headed Stranger is the eighteenth studio album by American outlaw country singer Willie Nelson, released in 1975. Following the success of his recordings with Atlantic Records, coupled with the negotiating skills of his manager, Neil Reshen, Nelson signed a contract with Columbia Records, the label that gave him total creative control over his works. The concept for the album was inspired by the "Tale of the Red Headed Stranger", a song that Nelson used to play as a disc jockey on his program in Fort Worth, Texas. After signing with Columbia, he decided to record the song, and arranged the details during his return to Austin, Texas, from a trip to Colorado. It was recorded at low cost at Autumn Sound Studios in Garland, Texas. The songs featured sparse arrangements, largely limited to Nelson's guitar, piano, and drums. Nelson presented the finished material to Columbia executives, who were dubious about releasing an album that they at first thought was a demo. However, Nelson had creative control, so no further production was added.

<span class="mw-page-title-main">Bob Johnston</span> American record producer and musician

Donald William "Bob" Johnston was an American record producer, best known for his work with Bob Dylan, Johnny Cash, Leonard Cohen, and Simon & Garfunkel.

<i>Shotgun Willie</i> 1973 studio album by Willie Nelson

Shotgun Willie is the 16th studio album by American country music singer-songwriter Willie Nelson, released on June 11, 1973. The recording marks a change of style for Nelson, who later stated that the album "cleared his throat". When Nelson refused to sign an early extension of his contract with RCA Records in 1972, the label decided not to release any further recordings. Nelson hired Neil Reshen as his manager, and while Reshen negotiated with RCA, Nelson moved to Austin, Texas, where the ongoing hippie music scene at the Armadillo World Headquarters renewed his musical style. In Nashville, Nelson met producer Jerry Wexler, vice president of Atlantic Records, who was interested in his music. Reshen solved the problems with RCA and signed Nelson with Atlantic as their first country music artist.

<i>My Very Special Guests</i> 1979 studio album by George Jones

My Very Special Guests is a duet album by American country music artist George Jones, released in 1979 by Epic Records.

<span class="mw-page-title-main">Trigger (guitar)</span> Acoustic guitar owned by Willie Nelson

Trigger is a modified Martin N-20 nylon-string classical acoustic guitar used by country music singer-songwriter Willie Nelson. Early in his career, Nelson tested several guitars by different companies. After his Baldwin guitar was damaged in 1969, he purchased the Martin guitar, but retained the electrical components from the Baldwin guitar.

<i>The Willie Way</i> 1972 studio album by Willie Nelson

The Willie Way is the 15th studio album by country singer Willie Nelson. This was also the last album of new material released by RCA Records before Nelson's departure for Atlantic Records and move to Austin, Texas.

<i>Yesterdays Wine</i> 1971 studio album by Willie Nelson

Yesterday's Wine is the 13th studio album and a concept album by country singer Willie Nelson. Nelson had been recording for RCA Victor since the early 1960s, and had released no significant hit records. By 1970, his recordings had reached mid-chart positions. Nelson lost the money he made from his song-writing royalties by financing concert tours that were generally unsuccessful and unprofitable. In addition to problems with his music career, Nelson had a troubled personal life. He had divorced his wife, Shirley Collie, and his Tennessee ranch had been destroyed by a fire.

<i>Willie Nelson and Family</i> 1971 studio album by Willie Nelson

Willie Nelson and Family is the twelfth studio album by American country music singer Willie Nelson, released in 1971.

<i>Revolutions of Time...The Journey 1975/1993</i> 1995 box set by Willie Nelson

Revolutions of Time...The Journey 1975/1993 is a three-disc box set by country singer Willie Nelson, released on November 14, 1995. It features recordings made for his 1975 album "Red Headed Stranger" through his 1993 album "Across the Borderline".

<i>American Classic</i> 2009 studio album by Willie Nelson

American Classic is the 57th studio album by American country music artist Willie Nelson, released on August 25, 2009. It focuses on the American popular songbook and standard jazz classics, and includes guest appearances by Norah Jones and Diana Krall.

<i>Here We Go Again: Celebrating the Genius of Ray Charles</i> 2011 live album by Willie Nelson and Wynton Marsalis

Here We Go Again: Celebrating the Genius of Ray Charles is a live tribute album by country singer Willie Nelson and jazz trumpeter Wynton Marsalis. It was recorded during concerts at the Rose Theater in New York City, on February 9 and 10, 2009. The album received mixed reviews, in which the instrumentation of Marsalis' orchestra was praised by the critics.

<span class="mw-page-title-main">Willie Nelson albums discography</span>

The following is a detailed discography of all albums released by country music singer Willie Nelson, since his professional debut in 1962. Nelson's discography includes 101 studio albums, 14 live albums, 51 compilation albums and 41 video albums as well as the soundtracks of The Electric Horseman and Honeysuckle Rose. According to Courier Journal, Nelson's 2024 album The Border was his 152nd album.

<i>Lets Face the Music and Dance</i> (Willie Nelson album) 2013 studio album by Willie Nelson

Let's Face the Music and Dance is the 61st studio album by American country singer-songwriter Willie Nelson. Nelson's second album under his contract with Legacy Recordings, it was released on April 16, 2013. The album produced by Buddy Cannon featured a collection of standards that Nelson and his sister Bobbie played throughout their careers.

<span class="mw-page-title-main">Night Life (Willie Nelson song)</span> 1960 single by Willie Nelson

"Night Life" is a song written by country music singer-songwriter Willie Nelson. Nelson was inspired to write the song during one of his trips from his home in Pasadena, Texas, to his work, singing at the Esquire Ballroom in Houston.

The Pedernales Country Club is a complex located in Lake Travis, 29 miles west of Austin, Texas, United States. Originally the Briarcliff Yacht and Golf Club, a nine-hole golf course constructed in 1968, it was purchased by country music singer-songwriter Willie Nelson in 1979. After the purchase, Nelson constructed a recording studio on the complex, designed by Chips Moman. The first recordings produced at the studio were Nelson's release Tougher Than Leather and his collaboration with Merle Haggard Pancho and Lefty.

<span class="mw-page-title-main">What a Way to Live (song)</span> 1960 single by Willie Nelson

"What a Way to Live" is a song written by country music singer Willie Nelson. He recorded the song on his second session with D Records, after moving to Houston, Texas. Produced by Bill Quinn, it was cut at Gold Star Studios in March 1960.

<i>December Day: Willies Stash, Vol. 1</i> 2014 studio album by Willie Nelson

December Day: Willie's Stash, Vol. 1 is a collaboration album by American country music singer-songwriter Willie Nelson and his sister, Bobbie Nelson, released by Legacy Recordings on December 2, 2014. It was the first release of Willie's Stash, a set of archival recordings curated by Nelson. Recorded with his road band, the album includes a track featuring Nelson's longtime bassist Bee Spears, deceased in 2011.

<i>The Hungry Years</i> (Willie Nelson album) 1991 studio album by Willie Nelson

The Hungry Years is an album of archive recordings by Willie Nelson released along with the original IRS-forced direct sales release of Who'll Buy My Memories in November 1991. The recordings were made in Bogalusa, Louisiana in 1976.

The Estate of Michael Jackson is a legal entity established following the death of American singer Michael Jackson in 2009 for the purpose of administering his property and overseeing his posthumous income. Jackson's last will was filed by the attorney John Branca at the Los Angeles County courthouse on July 1, 2009. Signed July 7, 2002, it names Branca and accountant John McClain as executors; they were confirmed as such by a Los Angeles judge on July 6, 2009. All assets are given to the (pre-existing) Michael Jackson Family Trust, the details of which have not been made public. The Associated Press reported that, in 2007, Jackson had a net worth of $236.6 million: $567.6 million in assets, which included Neverland Ranch and his 50% share of Sony/ATV Music Publishing' catalogue, and debts of $331 million. The guardianship of his three children is given to his mother, Katherine, or if she is unable or unwilling, to singer Diana Ross. Jackson's will allocates 20% of his fortune as well as 20% of money made after death to unspecified charities.

References

  1. ↑ Cowan, Alison Leigh (1991-09-02). "Willie Nelson Hopes for a Hit; So Does the I.R.S." The New York Times. ISSN   0362-4331 . Retrieved 2019-06-12.
  2. 1 2 Draper 1991, p. 177.
  3. ↑ "Nov 9, 1990:Willie Nelson's assets are seized by the IRS". History. A&E Television Networks. Retrieved February 8, 2011.
  4. ↑ Johnston, David Cay (November 4, 1995). "Tax Shelter of Rich and Famous Has Final Date in Court". The New York Times. Retrieved February 15, 2011.
  5. 1 2 3 4 5 "The IRS Tapes: Who'll Buy My Memories". Allmusic. Rovi Corporation. Retrieved December 5, 2011.
  6. 1 2 Minor, Paul 1992, p.  117.
  7. ↑ Washington, David Kelly 1991, p. 191.
  8. ↑ "Media Week". 1 (32–47). A/S/M Communications. 1991: 41.{{cite journal}}: Cite journal requires |journal= (help)
  9. ↑ Britton, Alan John 2010, p.  60.
  10. 1 2 Hurst, Jack (June 27, 1991). "Willie Nelson Who'll Buy My Memories?/The IRS Tapes..." Tribune Company. Archived from the original on January 19, 2013. Retrieved December 5, 2011.
  11. 1 2 Nash, Alanna (Aug 2, 1991). "Who'll Buy My Memories? (The IRS Tapes)". Tinme, Inc. Archived from the original on April 21, 2009. Retrieved December 5, 2011.
  12. 1 2 Mitchell, Rick (June 10, 1991). "Willie Nelson/Who'll Buy My Memories?/The IRS Tapes/Nothing but the best for IRS/Willie's mail-order album could rank as classic". Houston Chronicle. Hearst Corporation. Retrieved December 5, 2011.

Bibliography

This page is based on this Wikipedia article
Text is available under the CC BY-SA 4.0 license; additional terms may apply.
Images, videos and audio are available under their respective licenses.