Contractual obligation albums are a chance for an artist to force their way out of a contract. Everyone from Van Morrison to Neil Young has had to deal with this in some form or another. Pulp threw a new song on their Hits compilation to see off their contract, entering a near-decade of hibernation after doing so. But record label spats are a different brand of trouble to song collections released to pay off backdated debts to the Internal Revenue Service. The IRS Tapes: Who’ll Buy My Memories?, is as charming as it is heartbreaking. All too often are artists in a state of financial freefall. Now, more than ever, as venues close and touring for musicians becomes far too expensive. But even in the 1980s and 1990s, some artists were throwing out what they could, when they can, to make ends meet. For Willie Nelson, it meant releasing a special, mail-order exclusive, with the funds going to his millions of tax debt.

An interesting footnote in his discography, but also a strong album, irrespective of the reasons for its release. Nelson parted not just with his property and belongings, albeit to friends like Bob Dylan, but with his memories. Can you put a price on experiences? Yes, you can. Nelson’s hand is forced, and what could have been a half-hearted offering to clear up his debts is, instead, a staggering piece of his discography. A beautiful and open opportunity from Nelson who hasn’t the heart to short-change his listeners. An hour of work from the country legend, and much of it of startling quality. Tender, honest, and thoughtful works are what Nelson often offers, but through The IRS Tapes: Who’ll Buy My Memories?, he’s in great form. An outstanding opening song and a series of tracks to follow, which make good on a one-man-and-his-guitar style.

Short, sweet songs which manage to cut through better than most country artists. That’s what Nelson offers outside of his pop tones. Always On My Mind may have cemented him as a country star, but the deeper cuts are where you can hear his decades-old love of acoustic guitar music. Considering how many songs there are, it’s a matter of filtering out the ones you aren’t overly keen on. Snappy little numbers with sparse instrumentals are what Nelson does best here. Songs of consolation, of soothing the mind of those who are in a bad place. These are considered and delicate numbers, a contrast to what must have been a stressful period. It’s working against that feeling, that fear and stress, which gives The IRS Tapes: Who’ll Buy My Memories? such a memorable spirit. You can hear it come to life on the likes of It’s Not Supposed to Be That Way and Country Willie.

Nelson has a charming voice which can turn the simplest of material into startling songs which reckon with mortality, love, and life. It’s what keeps his music flowing through speakers across the globe. Specifically to The IRS Tapes: Who’ll Buy My Memories? though is a continuation of sincerity and charming songs. Nelson is not taking jabs at the situation but uses it as an opportunity to do what he does best, cover and collect songs of a beautiful variety. Much of this compilation effort will rely more on your love of drifting, delightful Nelson songs than your desire to hear a story unfold. Snippets of life in all its countrified glory, that’s what Nelson brings through on this. A worthy deep cut from his discography, where the lessons of life are mused on with that rugged, veteran countryman appeal.