POP/ROCK - Feb. 3, 1993

A Happy Tune: Willie Nelson appears to be on the road again--the road to financial recovery. After a year of negotiations, the Internal Revenue Service reportedly will accept $9 million from the singer to settle his $17-million tax debt. Nelson’s lawyer said the singer wanted to “pay what he could” rather than go into bankruptcy and have his tax debt discharged. Nelson’s troubles began in the early 1980s, when he invested heavily in tax shelters. The IRS disallowed the claims and later sued for unpaid taxes. Nelson followed with a lawsuit of his own that’s still pending, accusing his accountants of mishandling investments that cost him $15 million.