Direct Mail Tax Settlement Leads are the result of a direct mail campaign where the calls are sold to the firm on a cost per call basis. In the case of this lead type, the risk is transferred to the lead generation firm that now has to make the cost for the mail campaign to back out and produce profit based on the dollars charged per call. Based on varying response rates, this is not easy. The tax settlement firm avoids the risk when buying the calls as opposed to mailing. Direct Mail Tax Settlement Leads are highly filtered and qualified and a must have for tax settlement firms.