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A friend of mine found on about 9:30p April 14 that he owed $36. Not much, in fact chump change to some, but to a currently unemployed college student...
It is my firm belief that at about 4:45 on the afternoon of April 15 (especially this year since it was on a Friday), a Killian's distribution truck rolls up to the back of the IRS building and drops off a few kegs. Then the Marlboro man shows up, and probably orders a couple of strippers.
The about 2 months later, after the collective hangover has passed and people have reconciled themselves with what they did that night, the IRS gets around to processing the paperwork.
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