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by int_19h 1256 days ago
Government as a whole does have an incentive to process these things fast enough to avoid a backlog, since they get $200 for every transfer.

The problem is that government is so large that, in practice, the ATF doesn't care, because that $200 just goes into the US Treasury general fund. If they actually kept most of the tax they collect, I think we'd see much faster processing times, and eFile would have happened many years ago.