The correct answer to this open question is the following.
The account that reflects the amount an entity pays to the IRS for corporate taxes is the Income Tax Payable account.
Everybody has to pay taxes. It is one of the citizens' responsibilities. Of course, corporations and all kinds of businesses have to pay taxes too. Thes companies had to pay income tax regarding the profits they earned during any given period. The company elaborates its balance sheet and has a special account in the section of liabilities. It is called the Income Tax Payable account.