Specifications include, but are not limited to: Contractor shall provide phone collections expertise and professional services as outlined in this request. Contractor shall perform all aspects of the phone collection and shall prepare unresolved cases for legal action or placement with a 3rd Party Collection Vendor. Preparation for legal action includes documenting assets, bank accounts, employment, and other information of value to facilitate the effective use of legal remedies to resolve debts. The KDOR Civil Tax Enforcement personnel will perform legal action and contractor’s role is limited to requesting legal action in exception cases and conducting research and/or completing the documentation prior to referral for legal action. Contractor shall engage in verbal dialog with the KDOR customers with the objective of securing payment of tax indebtedness and/or the filing of delinquent returns. Contractor will be responsible for all accounts within active call status in the KDOR’s Astra Case Management system, known as ACM. The KDOR actively employs the use of time sensitive decision strategies in the performance of its collection functions. Contractor shall insure timely execution of call campaigns and diligently attempt contact with taxpayers through telephone contact within twenty-five (25) days of assignment. The KDOR possesses, as a core value, an emphasis on customer service. Within the collection area, this includes responsiveness to inquiries , courtesy in interactions with customers, accuracy in the information provided, and fair and consistent treatment of all customers.