First off ... ".vbs (text .txt)" - thats expressed a bit 'awkwardly' - You're learning VBScript, its representation is 'text', and (by convention) an extension of '.vbs' on a file means it can be executed by the Windows Script Host - you could put your script into a file with a ".txt" extension (or anything), its just a little more work to run it - the ".vbs" extension (normally, unless the system has been fiddled with) tells the system to run the file with 'WSH'
as far as I know, Windows Media Player doesn't contain an interface/API that you can use from VBScript - a little trawl through Google finds a library that *may* do what you wish :-
id3lib - The ID3v1/ID3v2 Tagging Library[
^] - my guess would be to download it, virus scan it, and see if it has any examples in VBScript - the home page says it does aspire to provide an interface for ... VBScript ....
Otherwise, you need to do a Google search for (something like) VBScript MP3 ID3 Tag API
btw, there's references of the web for "CDDBControl" that may be of use, Ive seen 'talk' of it being used with VBScript to change tags, and there seems to some examples our there, but I couldnt see from where to obtain the CDDBControl from
Someone else may have a better answer for you