If you're just trying to have the Palm Pilot control the Empeg (i.e., no mp3 download), then there is already such a program. Well, it wasn't specifically written for the empeg, it's just a program that turns the Palm Pilot into a "learning" IR remote. Just "teach" it using the Kenwood remote provided with the empeg, then create a layout on the Pilot for the keys and assign the IR commands to the keys. We tried that with a friend's Pilot, so I can confirm positively that it works. I forgot the name of the app, but if you're interested I can ask my friend. But you'll probably want more functionality in the Pilot, right? It still may be a good starting point...

Cheers
Daniel