Income Taxes

9 Months Ended

Jun. 30, 2011

Income Taxes

17.   Income Taxes

	Three Months Ended						Nine Months Ended
	June 30,						June 30,
	2011			2010			2011			2010
Income (loss) before income taxes	$	18,231		$	301		$	28,365		$	(16,745	)
(Benefit) provision for income taxes		(23,390	)		1,831			(14,982	)		4,459
Effective tax rate		(128.3	)%		608.3	%		(52.8	)%		(26.6	)%

The change in the effective tax rate and the decrease in the income tax provision, was primarily related to a one-time tax benefit recorded in connection with the Equitrac acquisition. We recorded a deferred tax liability in purchase accounting allowing a release of our existing valuation reserve, resulting in the recognition of a tax benefit for the three and nine months ended June 30, 2011. This tax benefit was offset by the tax on U.S. profits in the three and nine months ended June 30, 2011.

At June 30, 2011 and September 30, 2010, the liability for income taxes associated with uncertain tax positions was $13.4 million and $12.8 million, respectively. The increase is primarily attributable to accrued interest. We do not expect a significant change in the amount of unrecognized tax benefits within the next twelve months