The painting featured in the film (on the wall in the office and multiplied by the hundreds on the floor) is "The Wanderer Above the Sea of Fog" (1817) by Caspar David Friedrich.
The office scene was filmed at a Jackson Hewitt Tax Service office in the San Fernando Valley. The office workers in the background are actual employees of the firm.
The score was completed during one 14 hour session at James Guymon's studio in downtown Los Angeles. It is one theme that is repeated in different keys.
The rough cut was over 16 minutes long. The final version is six minutes, including credits.