Commonly known as
The IRS Tapes because it was made to help pay for
Willie Nelson's IRS debts,
Who'll Buy My Memories is a double-disc, 25-track collection of demos, outtakes, and stripped-down recordings that feature only
Nelson and his guitar. 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.