Willie Nilly: Willie Nelson, in hock to the Internal Revenue Service for $16.7 million in taxes and penalties, says he has a plan to get the government off his back. He told an Austin, Tex., nightclub audience over the weekend that he wants to record an album to be titled "The IRS Tapes." "I want to put out an album so that all the people who want to help, can," said Nelson. "That way, it wouldn't be complete charity. They would get something in return. If the album sells well, we could pay off the IRS." Trouble is, the IRS has seized his recording studio in Austin.