The IRS says it was aware of the disparity in the inventory backlog at the two processing sites but neither site was in a position to accept inventory from the other until late fiscal year 2011.

FORBES: Trying To Come Clean With The IRS? Get In Line.

Alex Molinaroli, president of Johnson Controls's battery division, said Shanghai authorities have indicated they won't permit processing lead there but may allow the company to perform late stage activity, such as charging batteries for the first time.

WSJ: Shanghai Halts Johnson Controls Lead Processing

According to the Joint Committee on Taxation, the IRS can't even begin processing rebates until the peak processing period for 2007 returns ends, in mid- to late-May.

FORBES: Magazine Article

In terms of timing, the glitch has added weeks onto processing times for returns generally submitted and processed by mid-to-late February and is making it difficult for some students to timely submit the FAFSA, or Free Application for Free Student Aid.

FORBES: FAFSA, Tax Return Delays Could Slow College Enrollment Decisions