OGDEN, Utah—Rolling carts packed with unprocessed tax returns line the hallways and fill the storerooms of the IRS campus here off Interstate 15. Any checks have long since been removed and deposited, and the returns have been sorted by arrival date and form type, December’s 1120s separated from November’s 1040s.

And then they sit, waiting for a scarce government employee to process them.

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This post first appeared on wsj.com

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