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Income Taxes
6 Months Ended
Jul. 02, 2011
Income Tax Disclosure [Abstract]  
Income Tax Disclosure [Text Block]
7. Income Taxes
 
In the thirteen and twenty-six weeks ended July 2, 2011, the Company recorded income tax provisionof $30,000 and $60,000, respectively.  In the thirteen and twenty-six weeks ended July 3, 2010, the Company recorded income tax provisions of $42,000 and $49,000, respectively.  The tax provision for the thirteen and twenty-six weeks ended July 2, 2011 and June 3, 2010are primarily due to deferred taxes recognized on intangibles amortized for income tax purposes but not for financial reporting purposes and interest recognized on reserves for uncertain tax positions, respectively. The Company has reserved all of its domestic and international net deferred tax assets with a valuation allowance as of July 2, 2011 and January 1, 2011 in accordance with the provisions of FASB ASC 740, " Income Taxes ," which requires an estimation of the recoverability of the recorded income tax asset balances . As of July 2, 2011, the Company has recorded $33.9 million of valuation allowances attributable to its net deferred tax assets.

The Company analyzes its uncertain tax positions pursuant to the provisions of FASB ASC 740 “Income Taxes .” The Company recognizes interest and penalties related to unrecognized tax benefits as a component of the income tax provision. There was no material activity related to the liability for uncertain tax positions during the thirteen and twenty-six weeks ended July 2, 2011 and July 3, 2010. As of July 2, 2011, the Company has $199,000accrued for uncertain income tax positions, including interest and penalties. As of July 2, 2011, the Company believes that it is reasonably possible that the entire liabilityfor uncertain tax positions will be released in the fourth quarter of fiscal 2011 due primarily to the expiration of the statute of limitations of tax filings in foreign jurisdictions.
 
The Company or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction, and various states and foreign jurisdictions. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2003. As of July 2, 2011, the Company has no income tax examinations in process.