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the responsibility for enforcing proper procedures using and collecting all forms of payments should be given primarily to the?

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Final answer:

The Internal Revenue Service (IRS) is primarily responsible for ensuring that proper payment procedures are enforced and that all forms of payments, specifically taxes, are properly collected to minimize the impact of free-riding on the Treasury.

Step-by-step explanation:

The responsibility for enforcing proper procedures using and collecting all forms of payments should be given primarily to the Internal Revenue Service (IRS), the agency responsible for collecting taxes. The IRS plays a crucial role in ensuring that citizens and entities comply with tax laws and pay what they owe. The high level of tax compliance is critical for the functioning of the government, as free-riding—the failure to pay due taxes—results in a significant loss to the Treasury. This loss, around $400 billion annually, or 15 percent of all taxes owed, hampers the government's ability to fund essential services and investments. To reduce the amount of free riding and improve tax collection, the government would need to allocate additional resources to the IRS for monitoring and enforcement activities.

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