The IRS is the major federal body responsible for both tax collection and the enforcement of taxes across the United States. There are, however, other agencies who collect and enforce taxes in this country. There are municipal, county and state agencies responsible for gathering the monies due to their particular governments. What types of taxes each collects and the amount or percentage is dependent upon each bodies legislated terms. They are all, however, representatives of the dreaded stereotype "Tax Man." Tax collection is a process requiring the filling in and the filing of specific forms. Each form denotes what type of tax is being filed. The forms also include a check payable to the government or the request for a refund. In cases of dispute, indications of discrepancies and at random, the agency may choose to audit your income tax. The date for filing taxes varies according to the type of tax. Business and sales tax are more paid more frequently than the annual individual income taxes.