I have a customer with a two Forms server setup (internal & DMZ). Both servers are set correctly to EST in Windows, the default timezone in Forms Config is EST, the process options in question is set to EST, and their domain controller is EST and using the proper Windows Time service.
Submissions coming in through Forms show a time difference of -3 hours, almost like it's PST, but I cannot find where it might be getting it. Everything else about the system is working fine with the submissions.