Step 1 : Introduction to the question "Who recorded an album titled "The IRS Tapes: Who'll Buy My Memories?""
...Rhe IRS Tapes: Who'll Buy My Memories? is the thirty-ninth 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 November 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.