Removing the Dell Optimizer application corrected the issue with headsets, after removing the Optimizer application the issue has not occurred  
Using a Dell Precision 5570 laptop connected to a docking station with Windows 10 and all Dell drivers updated to current versions and with both a Bluetooth headset and a wired USB A headset to the docking station the headsets will lose audio in bound and out bound during calls via Teams, Webex and Zoom. Changed out headsets out with new ones and with the Bluetooth from Poly the dongle is used or Bluetooth connected to laptop the issue occurs. Wired headset to dock and same issue occurs when on calls, audio is dropped during calls.  Same issue occurs at a second location with a different docking station and different headsets. Using the Dell dongle to USB A to the laptop same issue, headset audio is lost at times during the call. Checking Windows and the applications the headset is still shown as an active device when audio is lost, the hardware is not lost when the issue occurs.  All drivers have been removed and re-installed, removed the ports and same issue.
Headset Issue