I am seeking any insight anyone may have as to why the IRS is "hit or miss" with processing of returns. I have clients who have received returns promptly and some filed the same way, no apparent reason for delay, having unreasonable wait times. I don't know how to explain the delays. As far as I know the practitioner priority line is still down and the CAF / E Services section is down for processing Forms 2848, accessing transcripts, etc. Can any one offer advice or insight on reason for delays, and whether e-services and transcript delivery is up and running?