▁Nelson ' s ▁tax ▁deb t ▁with ▁the ▁In ternal ▁Re venue ▁Service ▁( IR S ). ▁Initial ly , ▁the ▁album ▁was ▁only ▁distributed ▁by ▁phone ▁order ▁in ▁June ▁ 1 9 9 1 , ▁but ▁later ▁negoti ations ▁with ▁Sony ▁Music ▁saw ▁it ▁being ▁distributed ▁in ▁stores . ▁ ▁The ▁album ▁generated ▁US $ 3 . 6 ▁million ▁for ▁the ▁I RS , ▁who ▁requested ▁a ▁further ▁US $ 9 ▁million ▁from ▁Nelson ▁to ▁satisfy ▁his ▁deb ts . ▁It ▁was ▁well ▁received ▁by ▁critics . ▁ ▁Background ▁and ▁recording ▁In ▁ 1 9 9 0 , ▁the ▁In ternal ▁Re venue ▁Service ▁( IR S ) ▁seized ▁most ▁of ▁Nelson ' s ▁assets , ▁claim ing ▁that ▁he ▁ow ed ▁US $ 1 6   mill ion . ▁It ▁was ▁later ▁discovered ▁that ▁his ▁account ants , ▁Price ▁Water house , ▁had ▁not ▁been ▁pay ing ▁Nelson ' s ▁tax es ▁for ▁years . ▁In ▁addition ▁to ▁the ▁un pa id ▁tax es , ▁Nelson ' s ▁situation ▁was ▁w ors ened ▁by ▁the ▁weak ▁invest ments ▁he ▁had ▁made ▁during ▁the ▁early ▁ 1 9 8 0 s . ▁His ▁lawyer , ▁Jay ▁Gold berg , ▁ren eg oti ated ▁a ▁settlement ▁with ▁the ▁I RS ▁in ▁which ▁he ▁paid ▁US $ 6   mill ion , ▁although ▁Nelson ▁did ▁not ▁comp ly ▁with ▁the ▁agreement . ▁ ▁To ▁pay ▁his ▁deb t , ▁Nelson ▁recorded ▁The ▁I RS ▁T apes : ▁Who ' ll ▁Bu y ▁My ▁Mem