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.
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.
According tothe 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.