How JustAnswer Works:

  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site.
    Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.

Ask Lev Your Own Question

Lev
Lev, Tax Advisor
Category: Tax
Satisfied Customers: 23166
Experience:  Taxes, Immigration, Labor Relations
870116
Type Your Tax Question Here...
Lev is online now
A new question is answered every 9 seconds

Called IRS . They said (recorded) that my

Resolved Question:

Called IRS . They said (recorded) that my return was received, and refund was on the way. I had a problem last year, thought it had been resolved. Have not received refund yet of 1353 dollars, filed single, ss# XXXXX
Submitted: 2 years ago.
Category: Tax
Expert:  Lev replied 2 years ago.

LEV :

Hi and welcome to Just Answer!
When did you file your tax return? How long ago?

Customer :

Sent in March through tax preparer, Dan Sweeney, white Plains, NY, via e-file. Was returned to him unable to e-file. He sent me copies to sign and send in, which I did. Probably in May or so. Can't remember. Months ago.

LEV :

So far - you have a confirmation that your tax return was received by the IRS.
If you mail your tax return - it should take about 4 weeks to be processed.
Because it already took longer - there are some issues. There might be some small issues - otherwise you would receive a letter from the IRS.

LEV :

To find out an exact reason - you need contact the IRS and talk to someone in person.
One option is - to call the IRS _1_900_829_1040_ - please be preparing to wait.

Customer :

What are "small" issues?? I have not gotten a letter from IRS, and I want my refund. I'm afraid it will never happen!

LEV :

Another option - to visit your local IRS office.

Customer :

Where is office nearest me?? (will I still be charged on my AMEX card?)

LEV :

We may not determine the exact reason. But there are many possibilities.
For instance - that might issue with the IRS system.
Sometimes tax returns are automatically selected for so-called "desk audit". That is not a real audit - but an assigned IRS agent should review the return before it will be fully processed.
You will find out the exact reason when contacting the IRS.

LEV :

Please let me some time - I will post IRS locations...

LEV :





























































































































































City



Street Address



Days/Hours of Service



Telephone*



Albany



Clinton Ave. & N. Pearl St.
Albany, NY 12207



Monday - Friday 8:30 a.m. - 4:30 p.m.


Services Provided



(518)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



Bethpage



XXXXX, Bethpage, NY 11714

Monday - Friday 8:30 a.m. - 4:30 p.m.


*This office will open at 8:30 a.m. on Tuesday, June 26, 2012



(516)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



Binghamton



XXXXX,
Binghamton, NY 13901

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)


Services Provided



(607)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



Bronx



1200 Waters Place
Bronx, NY 10461



Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided



(718)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



Brooklyn



XXXXX
Brooklyn, NY 11201

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided



(718)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



Buffalo



130 South Elmwood Ave.
Buffalo, NY 14202



Monday - Friday 8:30 a.m.-4:30 p.m.



Services Provided



(716)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



Elmira



149 West Gray St.
Elmira, NY 14901



Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)


Services Provided



(607)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



Garden City



107 XXXXX XXXXXndbergh Blvd.
Garden City, NY 11530



Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided



(516)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



Hauppauge



1180 Veterans Memorial Hwy.
Hauppauge, NY 11788



Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided



(631)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



Jamestown



E. 3rd St. & Prendergast Ave.,
Jamestown, NY 14701



Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)


Services Provided



(716)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



Kingston



XXXXX
Kingston, NY 12401

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)


Services Provided



(845)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



New Windsor



XXXXX
New Windsor, NY 12553

Monday Only 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)


Services Provided



(845)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



New York (Harlem)



XXXXX
New York, NY 10035

Monday - Friday 8:30 a.m.-4:30 p.m.


 


Services Provided



(718)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



New York (Downtown)



290 Broadway
New York, NY 10007



Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided



(212)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



New York (Midtown)



110 W. 44th St.
New York, NY 10036



Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided



(212)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



Poughkeepsie



XXXXX
Poughkeepsie, NY 12601

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)


Services Provided



(845)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



Queensbury



XXXXX
Queensbury, NY 12804

Monday - Friday 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)


Services Provided



(518)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



Rego Park



59-17 Junction Blvd.,
Rego Park, NY 11368



Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided



(718)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



Rochester



XXXXX
Rochester, NY 14604

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided



(585)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



Staten Island



10 Richmond Ter.
Staten Island, NY 10301



Monday - Friday 8:30 a.m.-4:30 p.m. (Closed for lunch 1:00 p.m. - 2:00 p.m.)


Services Provided



(212)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



Syracuse



100 S. Clinton St.
Syracuse, NY 13261



Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided



(315)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>[IMAGE][SRC][/SRC][ALT][/ALT][WIDTH]100[/WIDTH][HEIGHT]100[/HEIGHT][STYLE]position: static !important; margin: 0px; width: 16px; bottom: 0px; display: inline; white-space: nowrap; float: none; height: 16px; vertical-align: middle; overflow: hidden; top: 0px; cursor: hand; right: 0px; left: 0px;[/STYLE][/IMAGE]



Utica



XXXXX
Utica, NY 13501

Monday - Friday 8:30 a.m.-4:00 p.m.


Virtual Services Provided



(315)(NNN) NNN-NNNNa style="margin: 0px;width: 16px;bottom: 0px;display: inline;white-space: nowrap;float: none;height: 16px;vertical-align: middle;overflow: hidden;top: 0px;cursor: hand;right: 0px;left: 0px;" rel="nofollow" href="http://#" target="_blank" title="Call:(NNN) NNN-NNNN>



West Nyack



242 W. Nyack Rd.
West Nyack, NY 10994



Monday - Friday 8:30 a.m.-4:30 p.m. (Closed for lunch 1:00 p.m. - 2:00 p.m.)


Services Provided



(NNN) NNN-NNNN

White Plains



210 E. Post Rd.
White Plains, NY 10601



Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided



(NNN) NNN-NNNN

LEV :

No appointment is necessary - just walk in. If you prefer, you may call a local number to learn about available and alternate services, and to reschedule appointments with IRS personnel.

Customer :

THank you for the locations. But.....you did not help me get my refund!

LEV :

That is correct. You need to contact teh IRS for your tax issues.
The IRS would not talk to me about your account.

Customer :

Interesting! I wonder why not. You are the Just Answer expert!

LEV :

In order to have someone representing you with the IRS - you need to send Power of Attorney form.

Customer :

Oh. Do you think if I go in person, I will definitely find out the issues??

LEV :

If for instance - yopu want your tax preparer, Dan Sweeney to represent you - use this form - www.irs.gov/pub/irs-pdf/f2848.pdf

LEV :

I belive so - at least you will find out what the issue is.

LEV :

You may try to call the IRS - might be able to clarify on the phone.

Customer :

I only get the recorded response. Can't reach 900 numbers on Verizon. How do I talk to a person??

LEV :

Sorry for typo - the contact number is XXXXX

Customer :

That's the number I originally called. Not a person.

LEV :

there should be selection to talk with the live person.

LEV :

or try any local numbers.

Customer :

No option for live person. Guess I'll have to take a drive in to the IRS office. Hope I will be happy with their response. You didn't really give me reason for no refund, but I will give you OK service for all your time.

LEV :

If you are calling - _1_800_829_1040_ - just hang on the line - do not make any selection - and you eventually will have a live person. It might take some time.

Lev, Tax Advisor
Category: Tax
Satisfied Customers: 23166
Experience: Taxes, Immigration, Labor Relations
Lev and 5 other Tax Specialists are ready to help you

JustAnswer in the News:

 
 
 
Ask-a-doc Web sites: If you've got a quick question, you can try to get an answer from sites that say they have various specialists on hand to give quick answers... Justanswer.com.
JustAnswer.com...has seen a spike since October in legal questions from readers about layoffs, unemployment and severance.
Web sites like justanswer.com/legal
...leave nothing to chance.
Traffic on JustAnswer rose 14 percent...and had nearly 400,000 page views in 30 days...inquiries related to stress, high blood pressure, drinking and heart pain jumped 33 percent.
Tory Johnson, GMA Workplace Contributor, discusses work-from-home jobs, such as JustAnswer in which verified Experts answer people’s questions.
I will tell you that...the things you have to go through to be an Expert are quite rigorous.
 
 
 

What Customers are Saying:

 
 
 
  • I really was impressed with the prompt response. Your expert was not only a tax expert, but a people expert!!! Her genuine and caring attitude came across in her response... T.G.W Matteson, IL
< Last | Next >
  • I really was impressed with the prompt response. Your expert was not only a tax expert, but a people expert!!! Her genuine and caring attitude came across in her response... T.G.W Matteson, IL
  • I WON!!! I just wanted you to know that your original answer gave me the courage and confidence to go into yesterday's audit ready to fight. Bonnie Chesnee, SC
  • Great service. Answered my complex tax question in detail and provided a lot of additional useful information for my specific situation. John Minneapolis, MN
  • Excellent information, very quick reply. The experts really take the time to address your questions, it is well worth the fee, for the peace of mind they can provide you with. Orville Hesperia, California
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C. Freshfield, Liverpool, UK
  • This expert is wonderful. They truly know what they are talking about, and they actually care about you. They really helped put my nerves at ease. Thank you so much!!!! Alex Los Angeles, CA
  • Thank you for all your help. It is nice to know that this service is here for people like myself, who need answers fast and are not sure who to consult. GP Hesperia, CA
 
 
 

Meet The Experts:

 
 
 
  • Wallstreet Esq.

    Tax Attorney

    Satisfied Customers:

    570
    10 years experience
< Last | Next >
  • http://ww2.justanswer.com/uploads/KU/KUMI95/2013-9-30_195031_kumar.64x64.jpg Wallstreet Esq.'s Avatar

    Wallstreet Esq.

    Tax Attorney

    Satisfied Customers:

    570
    10 years experience
  • http://ww2.justanswer.com/uploads/CU/Cuttinggirl/2011-10-29_03719_wcrop2.64x64.jpg Wendy Reed's Avatar

    Wendy Reed

    Enrolled Agent

    Satisfied Customers:

    3052
    15+ years tax preparation and tax advice.
  • http://ww2.justanswer.com/uploads/CATax/2009-08-04_204548_Mark.jpg Mark D's Avatar

    Mark D

    Enrolled Agent

    Satisfied Customers:

    985
    MBA, EA, Specializing in Business and Individual Tax Returns and Issues
  • http://ww2.justanswer.com/uploads/IN/insearchoftheanswer/2013-8-16_0233_attorney.64x64.jpg Richard's Avatar

    Richard

    Tax Attorney

    Satisfied Customers:

    3229
    29 years of experience as a tax, real estate, and business attorney.
  • http://ww2.justanswer.com/uploads/MY/MyVirtualCPA/2012-7-5_44024_cookmegan1.64x64.jpg Megan C's Avatar

    Megan C

    Certified Public Accountant (CPA)

    Satisfied Customers:

    6121
    Licensed CPA, CFE, CMA who teaches accounting courses at Master's Level
  • http://ww2.justanswer.com/uploads/JG/jgordosea/2012-6-7_43138_GordosVeritas.64x64.jpg jgordosea's Avatar

    jgordosea

    Enrolled Agent

    Satisfied Customers:

    2783
    I've prepared all types of taxes since 1987.
  • http://ww2.justanswer.com/uploads/OZ/ozaukeecpa/2012-6-7_193219_Picture1croppedandshrunk.64x64.jpg MequonCPA's Avatar

    MequonCPA

    Certified Public Accountant (CPA)

    Satisfied Customers:

    2231
    CPA, Over 30 yrs experience w/individuals and small businesses. Masters in Tax.
 
 
 
Chat Now With A Tax Professional
Lev
Lev
Retired
19285 Satisfied Customers
Taxes, Immigration, Labor Relations