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Income Taxes
3 Months Ended
Sep. 28, 2013
Income Taxes [Abstract]  
INCOME TAXES
10. INCOME TAXES
 
Accounting for Uncertainty in Income Taxes
 
The Company’s total amount of unrecognized tax benefits as of September 28, 2013 was $3,089,000.  Of this amount, $2,413,000 would affect the Company’s effective tax rate if recognized. In addition, as of September 28, 2013 the Company had accrued $374,000 for any interest and penalties related to unrecognized tax benefits.
 
The Company’s effective tax rate may differ from the federal statutory rate primarily due to state income taxes, the effect of foreign income tax and foreign losses, stock-based compensation from equity grants, and the utilization of research and development tax credits.
 
The Company is subject to examination by federal, foreign, and various state jurisdictions for the years 2006 through 2012. The Company is currently under examination of the federal tax returns for fiscal 2010 and 2011 by the Internal Revenue Service.
 
Income Tax Expense
 
Income tax expense for the three months ended September 28, 2013 and September 29, 2012 was $231,000 and $500,000, respectively, and was comprised of domestic federal and state income tax and foreign income tax. The effective tax rate for the three months ended September 28, 2013 was 41%, which resulted from the allocation of earnings between different tax jurisdictions and the inability to utilize losses in certain non-includable entities. The effective tax rate for the three months ended September 29, 2012 was 32%. As of September 28, 2013 and June 29, 2013, the Company has recorded a valuation allowance of $5.1 million against its deferred tax assets.