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State of IndianaDepartment of Revenue (DOR)RFP 19-060Revenue Collection ServicesAttachment K – Scope of Work TOC \o "1-3" \h \z \u I. Introduction PAGEREF _Toc1643327 \h 2II. DOR Current State PAGEREF _Toc1643328 \h 2III. Mandatory Requirements PAGEREF _Toc1643329 \h 4IV. Staffing PAGEREF _Toc1643330 \h 5V. Customer Service PAGEREF _Toc1643331 \h 7VI. Quality Assurance PAGEREF _Toc1643332 \h 7VII. Training Program PAGEREF _Toc1643333 \h 8VIII. Modernization Capabilities PAGEREF _Toc1643334 \h 8IX. Technical Capabilities PAGEREF _Toc1643335 \h 8X. DOR Security and IRS Publication 1075 Standards PAGEREF _Toc1643336 \h 9XI. Reporting PAGEREF _Toc1643337 \h 10XII. Key Performance Indicators/Service Level Agreements PAGEREF _Toc1643338 \h 10XIII. Audits PAGEREF _Toc1643339 \h 11XIV. Remittance PAGEREF _Toc1643340 \h 11XV. DOR Account Procedures PAGEREF _Toc1643341 \h 11I. IntroductionThe Indiana Department of Revenue (DOR) is seeking proposals from qualified Respondent(s) to provide services for the collection of delinquent taxes owed to the State of Indiana beginning on April 1, 2020. DOR’s delinquent tax portfolio is comprised of both individual and business tax debts owed by debtors within Indiana and throughout the United States. As of April 1, 2020, this portfolio will consist of existing debt from past delinquencies, along with new debt that will be provided to the selected vendor on a nightly basis.Respondent(s) shall provide skip tracing and third party collection services across 67 tax types for the collection of base taxes, penalties, interest and collection fees from delinquent taxpayers. Collection services shall aim to achieve maximum debt recovery while adhering to all federal, FDCPA and State of Indiana debt collection statutes (IC 6-8.1-18), industry best practices as well as DOR’s mission, vision and core values. DOR intends to select one Respondent at the conclusion of this solicitation, however DOR reserves the right to select up to two Respondent(s). DOR will select the Respondent(s) who demonstrate the ability to provide the services, personnel, and technical capabilities outlined throughout this RFP at an exceptional quality and value to DOR and the State of Indiana. II. DOR Current State A. DOR Background 27305006794500DOR is responsible for the administration of personal income, corporate, sales and a variety of special taxes across 92 Indiana counties.In FY 2018, DOR collected and processed nearly $20 billion tax receipts from 67 active tax types. DOR’s 700 dedicated public servants work daily to uphold DOR’s mission to serve Indiana by administering tax laws in a fair, secure and efficient manner. Collectively, the DOR team strives for recognition as the premier tax administrator in the nation and a great place to work, while fulfilling the agency’s purpose to provide great government service at a great value to customers. Guided by DOR’s core values of fun, leadership, integrity, respect, teamwork, service and continuous improvement, DOR executes its duties with a commitment to driving compliance with state tax laws. B. DOR 4-Year Modernization Project – Project NextDORDOR is embarking on a once-in-a-generation project to modernize its current tax systems and all related business processes, called Project NextDOR.Project NextDOR will ultimately replace DOR’s legacy tax system, the Revenue Processing System (RPS) with the Indiana Tax System (ITS), a FAST Enterprise integrated tax solution. Over the course of four years, DOR will implement new tax processing computer systems and modernize all tax administration, customer service delivery and corresponding business processes. Respondent(s) must be willing to effectively work with DOR on this project and adapt to new technologies and process improvement related to the Project NextDOR implementation. These changes may include, but are not limited to, the use of new technologies and processes related to skip tracing and debt collection. C. DOR Systems and Processes During the completion of Project NextDOR, DOR will utilize both RPS and ITS to process payments and electronically transmit data to external partners performing collection activities. DOR anticipates the ITS implementation will conclude in July 2022 after the successful completion of four annual rollouts, each of which will migrate tax types from RPS to ITS. Respondent(s) shall refer to Section VII: Modernization Capabilities to learn more about DOR requirements related to this transition. As depicted in Attachment Q: DOR High-Level Collection Process Overview, DOR executes a six-step procedure to identify and process tax delinquencies per IC 6-8.1.18. DOR will transfer debts to Respondent(s) upon unsuccessful Sheriff collections and amended Clerk warrants within Steps 4 and 5. Following unsuccessful collection attempts, DOR will transfer a Collection Agency Warrant (WAR-A) to the Respondent(s) for all debt amounts greater than $10 (Step 6). On average, warrants placed in Step 6 are 240 days old. Select debts, such as debt owed by out-of-state customers, will bypass Step 4 and transfer directly to Respondent(s). Such debts are, on average, 120 days old. To prepare for implementation and to receive the Collection Agency Warrant (WAR-A) in Step 6, beginning on April 1, 2020, DOR and the Respondent(s) will collaborate to implement, test and establish data exchanges per DOR’s Warrant Exchange Implementation Guide (Attachment L). DOR utilizes, and will continue to utilize, a Secure File Transfer Protocol (SFTP) to exchange all warrants with Respondent(s) during and after the ITS implementation. To initiate Step 6, DOR will electronically transmit batch, flat-files of issued warrants to Respondent(s) on a nightly basis. Warrants will contain liability information, taxpayer ID, warrant number, value and notice numbers. DOR’s daily size of transferred files may be up to 78 MB. Upon warrant receipt, Respondent(s) shall initiate skip tracing and collection activities to recover debt while meeting all of DOR’s requirements outlined in this Scope of Work. As collection activities ensue, Respondent(s) shall note DOR may initiate account holds or recalls that require Respondent(s) to cease collections activities and return the warrant to DOR (See Section XV: DOR Account Procedures for further detail). DOR will utilize batch, flat-files for such updates on a nightly basis. Throughout the collection process, DOR also utilizes a third party data-matching vendor to locate customer financial institution account information. DOR’s third party data-matching vendor works collaboratively with DOR and DOR’s collection vendor to match customers with outstanding debt to financial institution account holders. For any matches, the third party data-matching vendor will transmit files with all match information to DOR. Outlined further in Section XV: DOR Account Procedures, Respondent(s) shall use the information obtained by DOR in the execution of bank levies and wage garnishments. Explained further in Section XIV: Remittance, Respondent(s) will transmit batch, flat-files of cleared customer payments to DOR on a nightly basis. Upon receiving payments, DOR will perform weekly reimbursements of Respondent(s) Agency Damage Fee. The Respondent(s) Agency Damage Fee is that proposed and contractually agreed upon as part of this solicitation. Agency Damage Fees account for the percentage of the base taxes, penalties, interest and collection fees collected from customers. Respondent(s) are responsible for all their costs incurred performing the work associated with this solicitation. D. DOR Collections Profile To execute the processes outlined above, DOR currently contracts with a single outside collection agency for skip tracing and delinquent tax debt collection. Over the last three years, DOR has issued approximately 1.5 million warrants on tax liabilities with a value of approximately $9 billion. In FY18, DOR issued approximately 400,000 warrants for new liabilities with an approximate value of $1.5 billion. Over the last three years, $70-$90 million has been collected annually on DOR’s liability portfolio . About 80% of DOR’s issued warrants have a value greater than $500. Issued warrants are, on average, have a $5,000 liability balance. Outlined in the table below is a two-year summary of DOR’s top warrant issuances according to tax type. Jan 2017-Dec 2018Top Issued Warrants by Tax Type All Values are ApproximatesTax TypeVolume of Issued WarrantsValue of Issued Warrants% of Total PlacementsWithholding (WTH)430,000$3 billion 40%Retail Sales (RST)350,000$3 billion30%Individual Income (IND)280,000$300 million25%Food and Beverage (FAB)19,000$70 million1%Corporate Income (COR)18,000$50 million1%DOR has approximately 285,000 distinct customers (individual and business) with outstanding debt. On average, each individual customer owes 4.5 outstanding debts to DOR. DOR is not in a position to guarantee future collections will meet or exceed the amount collected in FY18. Respondent(s) may seek additional information about DOR’s current collection contract at the State of Indiana Active Contracts and QPAs Database located here: . III. Mandatory Requirements A. Respondent(s) shall clearly demonstrate the expertise and operational capabilities to collect all DOR tax debt types. At minimum, Respondent(s) shall meet the following qualifications: Be licensed to perform collections activities in all US States and Territories; Comply with IRS Publication 1075 by the time of contract execution; Have at least four years of experience collecting federal or state tax debt;Have at least one client within the last three years providing services to a state or federal taxing authority similar to those required in this solicitation; andHave prior experience and current capacity to collect on a portfolio similar to DOR’s. Prior experience and current capacity shall include the ability to collect on a similar volume and value of warrants, and achieve a recovery of $70-90 million in outstanding debt annually. See Section II: DOR Current State for more information on DOR’s portfolio. B. To validate these qualifications, Respondent(s) shall:Provide acknowledgement in Attachment J: Acknowledgement of Mandatory Requirements that the Respondent(s) meets or exceeds the mandatory requirements. Submit three references, one of which must be from a state or federal taxing authority, who can attest to the Respondent(s) experience and capabilities. Respondent(s) shall submit references in accordance to the requirements outlined in Attachment E: Business Proposal Template: 2.3.6: References. IV. Staffing A. Respondent(s) shall provide the staff required throughout the contract period to support DOR’s service and performance requirements. Respondent(s) shall develop and maintain a staffing plan identifying all personnel designated to perform DOR collection activities. B. In addition to providing sufficient staff to support collection volume and day-to-day collection activities, Respondent(s) shall provide key personnel to meet the roles, responsibilities and qualifications listed below: a. Dedicated Full-Time Program Manager (located at Respondent’s location) shall: Serve as the single point-of-contact to DOR management; Have at least three years of experience in a Program Manager role, with at least one year of program management experience with the Respondent(s); Monitor and report on contract performance and manage escalated issues; and Manage the performance of the Dedicated Technical Lead and monitor Respondent(s) adherence to DOR’s warrant exchange and receipt reconciliation requirements. b. Primary Dedicated Technical Lead shall: Serve as single point-of-contact to DOR’s technical staff during the conversion, implementation and ongoing operations of DOR’s collection work. This also includes all technical work associated with Project NextDOR and conversion to ITS; Manage Respondent(s) April 1, 2020 implementation work and migration of tax types from RPS to ITS and ensure fulfillment of DOR’s testing requirements; Have at least three years of experience in a technical lead role (e.g. solution architecture experience), with at least one year of technical lead experience with the Respondent(s); Be on site at DOR’s Central Office as needed and for a defined period before and after the go-live date of each ITS rollout as well as complex upgrades. Respondent(s) shall incur all costs associated with travel and lodging for onsite visits and shall not be reimbursed by the State. The Dedicated Technical Lead may otherwise be located at the Respondent’s location; and DOR does not anticipate the Dedicated Technical Lead role warrants a full-time commitment, however, should an ITS implementation scope change occur that requires an increased commitment, Respondent(s) shall allocate the Dedicated Technical Lead to support the ITS implementation full-time.c. Primary Full-Time Onsite Liaison (located at DOR’s Central Office) shall: Work collaboratively with DOR staff and serve as an escalation point of contact for DOR on inquiries related to tax practitioner support, account status, fact findings, de-escalation of complaints, payment plan reviews and history, levies and garnishments, verification of account closures and holds.Manage operational processes between DOR and Respondent’s operations and manage activities with the Respondent’s management and staff on problem and inefficiency diagnoses and improvement projects; Assist customers with tax warrants at DOR’s Central Office walk-in area; Provide timely correspondence to DOR staff and customers; andMeet the following minimum requirements: Work onsite full-time at DOR’s Central Office, Monday-Friday 8 a.m. -4:30 p.m.; Have at minimum two years of experience with the Respondent(s); andDemonstrate collections subject matter expertise and exceptional customer services skills.C. In addition to providing key personnel, Respondent(s) shall provide support staff to perform all the ongoing functions of the SOW and day-to-day collection activities in the following operational roles: a. IT Support Staff shall: Implement and ensure compliance with the requirements outlined in Attachment L: DOR Warrant Electronic Warrant Exchange Implementation Guide, Section X: DOR Security and IRS Publication 1075 Standards and Section XIV: Remittance; Resolve technical issues related to DOR accounts; Identify and report technical issues within 12-hours and resolve within 24-hours; andMeet the following minimum qualifications:Include testers with at minimum three years of experience testing, with at least six months of experience testing the Respondent’s solution; and Include technology resources with at minimum three years of experience, with at least six months of experience testing with the Respondent’s solution. b. Dedicated DOR Collections Operations Management staff shall:Handle issue research, resolution and escalation; Perform immediate account recalls and ceased actions; andImmediately update accounts, release bank levies and stop wage garnishments as requested by DOR. c. Tax Practitioner Support shall: Operate a dedicated DOR tax practitioner hotline to support Indiana’s community of 10,000+ tax practitioners; Staff the tax practitioner hotline with senior employees to provide expedited and high-quality customer service; Work collaboratively with DOR to establish performance standards for the hotline service; andTrack, monitor and report on performance against the established performance standards. d. Secondary Onsite Liaison shall:Serve as the back up to the Primary Onsite Liaison at DOR’s Central Office and assume responsibilities of the Primary Liaison in the event of absence (e.g. sick days, vacation, etc.); andComplete training on the duties and responsibilities of an Onsite Liaison prior to assuming any responsibilities. e. English as a Second Language resources: Respondents must provide 7-15 Spanish speaking representatives; and Provide verbal and written communications in Spanish.f. In-house legal counsel shall: Monitor and effectively handle all DOR legal issues for collection activities related to assigned warrants while working collaboratively with DOR Operations and Legal Staff; Work collaboratively with DOR legal and operations management staff to monitor and address all legal issues;Hold expertise in tax law; andHave prior experience handling tax-related lawsuits, protests and other tax delinquency related issues including causes of action related to collection out-of-state. g. Secondary Technical Lead shall: Serve as the back up to the Primary Dedicated Technical Lead and assume responsibilities in the event of absence. D. Respondent(s) shall not replace Key Personnel without prior approval of DOR. Key Personnel include:Dedicated Program Manager;Primary Dedicated Technical Lead; andPrimary Onsite Liaison.E. When required, Respondent(s) shall replace key personnel with individuals of equal or greater ability and qualifications. DOR reserves the right to approve all replaced key personnel regardless of the reason for replacement. Replacement of key personnel shall take place within 30 business days, unless DOR grants a longer replacement period. F. Respondent(s) may partner with a subcontractor(s) to provide the services of this solicitation. Respondent(s) partnering with a subcontractor(s) assume all responsibility managing the subcontractor(s) services, performance and adherence to State of Indiana MWBE/IVOSB contractual terms. DOR reserves the right to approve all subcontractor(s) and refuse subcontractor(s) who the agency does not deem qualified to perform the services required by this solicitation. V. Customer Service A. Customer Service is a critical component of this solicitation. Respondent(s) shall provide DOR customers with services and tools to deliver excellent collection results in conjunction with a high-quality experience and promotion of customer compliance. At minimum, Respondent(s) shall provide the following:Modern and high-quality customer call center (with modern technology and tools); Tax Practitioner Hotline (see Section IV: Staffing); Online payment options;Payment options to include credit, debit and guaranteed funds; Credit card payment options to include American Express, Discover, Master Card and Visa;Secure online access to customer account information such as account number, payment history, account balance and collector notes; andPayment plans that mirror the terms offered by DOR (see Attachment P: DOR Payment Plans).B. Respondent(s) shall also support DOR by providing customers with Financial Management Service (FMS) services related to federal debt offsets. DOR issues the FMS letters with DOR’s collection agency’s contact number, and the collection agency provides all FMS customer service and collections support. Services include receiving customer phone calls regarding customer payment of delinquent taxes prior to the release of FMS refunds. VI. Quality Assurance A. Respondent(s) shall implement and report on their quality review and assurance processes to monitor service quality and compliance with collections laws and DOR requirements. Respondent(s) quality assurance processes shall include, at minimum, quality review of Respondent’s collection staff activities, corrective actions, issue escalation and resolution process to monitor and resolve: Customer complaints;Non-compliance with any Respondent(s) standard operating procedures, or federal and state collection laws; Non-compliance with DOR requirements; andDOR concerns of Respondent(s) contract performance. B. Respondent(s) shall provide a draft quality management plan within the Technical Proposal Template (Attachment F) outlining the proposed approach to quality planning, management, control and reporting. DOR reserves the right to review and request updates to any quality assurance processes.C. Respondent(s) shall provide DOR the means to review and assess call quality of recorded calls. At minimum, Respondent(s) shall provide DOR with call samples weekly and specific calls upon request for issue resolution, quality review and training purposes. D. For customer complaints and compliance issues escalated to DOR, Respondent(s) shall provide DOR access to all call logs, phone recordings, collector notes and account details within 24-hours of DOR’s request. VII. Training Program A. Respondent(s) shall establish and maintain high-quality training programs for all new and current employees assigned to DOR collection activities. Respondent(s) training programs shall require, at minimum, staff to complete training in:Customer service; Conflict de-escalation; Empathy; Problem resolution; Financial literacy; Assessment of customer’s financial situations;Security and confidentiality of customer information; and DOR’s processes, mission, vision, core values and Pyramid of Excellence. B. DOR reserves the right to review and suggest modifications to the content of Respondent(s) training programs and course materials throughout the life of this contract. VIII. Modernization Capabilities A. As described in Section II: DOR Background, DOR will migrate all tax types from its current system, RPS, to its new system, ITS, during the term of the contract. During the ITS implementation, Respondent(s) will be required to fully support this project including meeting the following requirements: Exchange information with both RPS and ITS. The contents of the file for each system will depend on tax type, and will change annually, until DOR has completed the migration of all accounts into ITS (Refer to Attachment M – Implementation Migration Volume by Tax Type Rollout for the volume of each rollout); Maintain two secure testing environments, one for ITS and one for RPS. Testing environments must test annual data exchanges planned to occur annually throughout the ITS implementation; Conduct unit, system and end-to-end testing of warrant transfers between the Respondent’s solution and RPS/ITS prior to go-live of each of the four annual rollouts. End-to-end testing must include, at minimum, all requirements outlined in Attachment L and confirmation of the formatting of all data transfers both to and from DOR to both the RPS and ITS. DOR estimates end-to-end testing will take approximately six months for each rollout; Adhere to DOR’s rollout conversion annual recall requirement of warrants by tax type included in each rollout. Warrants for specific tax types will be recalled as part of each rollout due to the migration from RPS to ITS. During this time, Respondents(s) may continue to collect on unaffected tax types. Respondent(s) shall support the recall requests by transferring all affected warrants to DOR within one week; Acknowledge any testing or production issues within 12-hours; Resolve any testing or production issues within 24-hours; and Adhere to any additional testing requirements as directed by DOR throughout the life of this contract. IX. Technical Capabilities A. Respondent(s) shall transmit data according to the format, mechanisms and frequencies required by DOR standards. Respondent(s) shall meet the following minimum data exchange requirements: Implement DOR’s Collection Agent Electronic Warrant Exchange Implementation Guide (Attachment L). DOR will approve the implementation upon the completion of testing and confirmed compliance with Warrant Exchange Implementation Standards. DOR reserves the right to make and enforce updates to this guide throughout the life of this contract; Exchange data via Secure File Transfer Protocol (SFTP); Electronically transmit batch, flat-files; Encrypt all data at rest and in transit; Support the daily transactions of data with file sizes up to 78 MB; Support the transfer and storage of data of the same or greater volume and size throughout the life of this contract. B. Respondent(s) shall collaborate with DOR to implement and test any updates to the types of data exchanged. At minimum, DOR requires information exchanges to additionally include: Demographic updates resulting from skip tracing (e.g. new addresses and phone numbers);Indicator of the source of updated demographic information; Indicators of accounts on payment plans; andIndicators of accounts with confirmed bad addresses. C. Respondent(s) shall provide DOR ten read-only licenses to access its collections system to review the status of accounts and retrieve logs and recordings of collection activities. DOR will assign the licenses to agency users at its discretion. D. Respondent(s) shall maintain data back-ups of all DOR accounts over the life of the debt plus six months.E. Prior to the expiration and/or termination of this contract, Respondent(s) shall cease collection activities on new accounts and begin to transfer DOR all accounts. Respondent(s) shall transfer accounts within 30-days for accounts with full payment. Respondent(s) shall transfer accounts with pending payment plans within six months. Respondent(s) shall validate the successful transfer of all account and warrant information. F. Respondent(s) must maintain account/warrant information for three years following expiration and/or termination of this contract, and comply with DOR’s security requirements for the purging and destruction of data. G. Respondent(s) shall incur all costs associated with any upgrades, enhancements or replacements required to meet the requirements of this solicitation. X. DOR Security and IRS Publication 1075 Standards A. Respondent(s) shall adhere to DOR’s security controls outlined in Attachment N – DOR Security Language of this solicitation. Upon intent to award release, Respondent(s) shall complete and submit a self-assessment of its compliance to DOR’s security controls. B. Respondent(s) shall correct any non-compliant security controls prior to contract execution. Respondent(s) assume all costs incurred updating, replacing or enhancing solutions/processes to meet DOR’s requirements. C. Respondent(s) and any subcontractor(s) shall demonstrate PCI and IRS Publication 1075 compliance by the time of contract execution. Annually, Respondent(s) shall develop a monitoring plan on how the Respondent(s) complies with IRS Publication 1075 requirements. D. Respondent(s) shall establish Continuity of Operations and disaster recovery plans for DOR accounts and services. XI. Reporting A. Respondent(s) shall establish, monitor and report to DOR on collection activity status. Respondent(s) shall submit reports and a program dashboard as requested by DOR. At minimum, Respondent(s) shall provide DOR the following reports. a. Monthly Inventory Report to include: Number of warrants;Value of warrants; andNumber of accounts with established payment plans. b. Monthly Account Aging Report to include:Collection success by type and age. c. Monthly Compliance Report to include:Description of identified non-compliance with the Respondent(s) standard operating procedures; Description of reported non-compliance with federal debt collection laws; andDescription of reported non-compliance with state debt collection laws. d. Monthly Customer Satisfaction Report to include:Number of customer complaints;Description of customer complaints; Number of customer compliments; Description of customer compliments; and Month-to-Month and Year-to-Year trends of complaints and compliments. e. Monthly Collection Efforts Report to include:Number of accounts with active collections by debt type and debt value;Number of accounts with active skip trace efforts;Number of initiated collection efforts (e.g. letters, calls); Number of established payment plans; andNumber of customer contacts made.XII. Key Performance Indicators/Service Level Agreements A. Respondent(s) shall collaborate with DOR to develop and implement Key Performance Indicators (KPIs) to monitor contract performance over the life of this contract. B. Respondent(s) and DOR shall monitor performance according to measureable criteria surrounding:Rate of debt recovery;Speed of debt recovery;Customer satisfaction;Compliance; andAccuracy of payment reconciliation. C. Respondent(s) shall review contract performance, KPIs and other reports specified in Section XI with DOR on a monthly, quarterly, annual or otherwise as-needed basis. D. For any identified performance issues, Respondent(s) shall produce a corrective action plan within 10 business days to mitigate and resolve issue(s). DOR reserves the right to review, edit and enforce the corrective action plan. E. DOR reserves the right to recall assigned accounts at DOR’s discretion should the Respondent(s) fail to resolve performance issues according to the agreed upon corrective action plan. XIII. Audits A. DOR reserves the right to review or audit Respondent(s) computing systems, financial records, processes, training materials and internal control procedures as it relates to the services required by this solicitation. Upon receiving notice from DOR, Respondent(s) shall grant DOR access to their solutions, facilities and records to allow DOR to perform audit procedures related to the performance of collections activities.B. Respondent(s) shall additionally undergo an annual third party SOC-2 audit, at the expense of the Respondent(s), and provide DOR with all resulting reports.XIV. Remittance A. Respondent(s) shall adhere to DOR’s receipt remittance requirements. At minimum, Respondent(s) shall meet the following remittance requirements:Remit 100% of gross receipts on a nightly basis for all guaranteed funds and payments that have cleared the bank; Clear received payments within three business days; Remit cleared payments within one business day;Assume all responsibility for non-sufficient funds; and Electronically transfer a flat payment file via a Secure File Transfer Protocol (SFTP) on a nightly basis; Provide a transmittal statement and bank deposit copy with each nightly transfer; B. Respondents(s) shall deposit receipts into a segregated bank account established on behalf of DOR and segregate DOR funds from all other Respondent(s) collection funds. C. Respondent(s) shall meet the following reconciliation requirements: Maintain 99.99% reconciliation accuracy of the amount deposited vs. the number and value of collections transmitted to DOR; Resolve any reconciliation issues within 24-hours of identification and provide a written explanation of the discrepancy’s root cause. D. To ensure remittance accuracy, Respondent(s) shall perform the collection, recording and accounting of collections receipts in a manner consistent with Generally Accepted Accounting Principles (GAAP). E. DOR will reimburse Respondent(s) Agency Damage Fees weekly via ACH. F. DOR reserves the right to require Respondent(s) to waive their agency fee and/or issue a refund if it is determined a customer does not owe the base tax liability, penalty and interest on which the Respondent(s) performed collection work that resulted in an assessed collection fee. Such instances may arise due to erroneous DOR warrant issuances. XV. DOR Account Procedures A. Account Returns: Respondent(s) shall return accounts to DOR meeting the following criteria: Any account with two years of unsuccessful collection attempts; Any account without collection attempt initiation after nine months from receipt; DOR has determined the Respondent(s) failed to fulfill corrective action plans to address performance issue(s). B. Account Recalls: DOR reserves the right to recall accounts on a case-by-case basis. Upon recall, Respondent(s) shall:Acknowledge receipt of the warrant recall within 24-hours;Provide proof of stopped collection activities within 24-hours; andReturn all assigned accounts within one week of DOR’s request. C. Account Holds: DOR reserves the right to place holds, or request courtesy holds, on accounts on a case-by-case basis. Upon placement of a hold, Respondent(s) shall:Acknowledge receipt of the account hold within 24-hours;Provide proof of stopped collection activities within 24-hours; andResume collection activities only when directed by DOR. D. Account Levying and Garnishments: When performing levy or garnishment procedures, Respondent(s) shall:Comply with federal and Indiana legislation; Not perform a levy and garnishment on a single account; Provide notice to the customer before performing a levy or garnishment; andAgree to DOR’s contractual terms with the third party data-matching vendor. Respondent(s) shall use this vendor exclusively for DOR accounts and assume all data match fees. See Attachment O: Financial Institution Data Matching Vendor Agreement for the contractual terms of this agreement. ................
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