Certified Payroll Professional Practice Exam

The correct answer is C: Collect the taxes. The responsibility of the IRS concerning the collection of Railroad Retirement Tax Act (RRTA) taxes is to oversee the collection of these specific taxes. The IRS ensures that employers properly withhold and remit RRTA taxes on behalf of their employees who are subject to this tax. This responsibility does not involve providing retirement benefits, imposing the taxes themselves, or managing individual retirement accounts, making options A, B, and D incorrect.