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INCOME TAXES
6 Months Ended
Dec. 27, 2014
Income Tax Disclosure [Abstract]  
INCOME TAXES
INCOME TAXES
The income tax benefit of $38,000 and the income tax provision of $0.9 million for the three and six months ended December 27, 2014, respectively, and the income tax provision of $1.4 million and $1.7 million for the three and six months ended December 28, 2013, respectively, relates primarily to our foreign operations.
The total amount of our unrecognized tax benefits as of December 27, 2014 and June 28, 2014 were approximately $4.0 million and $4.2 million, respectively. As of December 27, 2014, we had $3.5 million of unrecognized tax benefits that, if recognized, would affect our effective tax rate. While it is often difficult to predict the final outcome of any particular uncertain tax position, we believe that unrecognized tax benefits could decrease by approximately $1.4 million in the next twelve months.
On December 19, 2014, the President of the U.S. signed into law The Tax Increase Prevention Act of 2014, which retroactively extends more than 50 expired tax provisions through 2014. Among the extended provisions is the Sec. 41 research credit for qualified research expenditures incurred through the end of 2014. The benefit of the reinstated credit did not impact the consolidated statement of operations in the period of enactment, which was the second quarter of fiscal year 2015, as the research and development credit carryforwards are offset by a full valuation allowance.