7. Income Taxes

During the thirteen weeks ended March 29, 2014 and March 30, 2013, the Company recorded income tax provisions of $29,000 and $16,000, respectively. The tax provisions for both thirteen week periods ended March 29, 2014 and March 30, 2013 are due to deferred taxes recognized on intangible assets amortized for income tax purposes but not for financial reporting purposes. The Company has reserved all of its domestic and international net deferred tax assets with a valuation allowance as of March 29, 2014 and December 28, 2013 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 March 29, 2014, the Company has recorded $32.3 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.” There was no material activity related to the liability for uncertain tax positions during the thirteen weeks ended March 29, 2014 and March 30, 2013, and the Company has determined it does not have any material uncertain tax positions requiring reserves at March 29, 2014.

The Company or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction, and in 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 2000. As of March 29, 2014, the Company has no income tax examinations in process.