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                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: SATURDAY, February 8, 1992                   TAG: 9202080331
SECTION: EXTRA                    PAGE: E-5   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Short

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PEOPLE

Soon, no one will be buying Willie Nelson's album, "Who Will Buy My Memories?: The IRS Tapes."

Marketing of the album has become enmeshed in the bankruptcy proceedings of The Television Group, the Austin, Texas, company Nelson hired to sell it by telephone orders.

Sales through one toll-free number were halted Jan. 2, and sales through other numbers will end within a few days, said lawyer Mike Tolleson.

The album's master tapes were among dozens of tapes seized in 1990 when Internal Revenue Service agents padlocked his recording studio. Nelson later turned the seizure to his advantage by releasing those songs as an album specifically marketed to help pay his $17 million tax debt.

"Three million copies will give me $18 million, and I'll have a million to go get drunk with," Nelson joked last spring when the album was introduced.

Billy Crystal, star of last year's hit film "City Slickers," is back in the saddle again as host of the Academy Awards.

The Academy of Motion Picture Arts and Sciences will present Hollywood's coveted Oscars on March 30.

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