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It is the Government through the Medicare program.
"The Office of Inspector General for the U.S. Department of Health and Human Services is the government program responsible for overseeing medicare fraud. Those convicted of Medicare fraud face stiff penalties including disbarment from Health and Human Services programs. In 2009, the Health Care Fraud Prevention and Enforcement Action Team (HEAT) was created to combat Medicare fraud."
Taxes are used to pay for building and repairing roads, bridges, and government buildings, providing things like sewage facilities, transportation services, police and fire departments, Medicare, salaries & benefits for government workers, military defense (including soldiers' pay), Veterans' benefits, and many other services. They pay for all government related costs and social services for citizens. Without taxes, there would be no government.
Medicare
Health care, education, security, immigration. Things like that.