Taxpayers who couldn't electronically file 11th-hour returns using Intuit Inc.'s TurboTax, ProSeries and other software won't be penalized for delays caused by the company's overtaxed servers, the IRS said. A record number of returns from individual taxpayers and accountants on Tuesday choked the Mountain View-based company's computers, leading to delays in customers receiving confirmation that their returns had been submitted successfully, Intuit spokeswoman Julie Miller said.