The IRS is behind in many fronts, probably except the assessment and collection sections.

My experience in the last tax season included, among other things:

1.  Two S corp elections both sent before 7/2020 were NOT processed, and the e-filing was rejected because "the IRS did not recognize the corporation as an S corp in its records".  

2.  An exempt org. , YE  6/30/2020, sent the auto extension application in October, before the 11/15 due date, by certified mail, return receipt requested.  The return was filed in 1/2021.  Received an IRS Notice in February, charging the late filing penalty.  A protest response was mailed immediately to the IRS.  No words.  Collection notices were received monthly - and finally a notice of tax lien was received in June.  The phone calls ended in IRS agents saying "we're working on it".

Last week, the organization received an IRS letter acknowledging the receipt of the February response letter, and stating the IRS "needs 60 days to look into the matter".  

So, the short answer is yes.