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INCOME TAXES
3 Months Ended
Dec. 30, 2012
Income Tax Disclosure [Abstract]  
INCOME TAXES
INCOME TAXES 
For the quarters ended December 30, 2012 and January 1, 2012, we recorded an income tax provision of $3.0 million and an income tax benefit of $0.3 million, respectively. The difference in our effective rate from the U.S. statutory rate of 35 percent primarily reflects the ratio of domestic and international pre-tax income. The effective tax provision for the quarter ended December 30, 2012 was the combined calculated tax expenses/benefits for various jurisdictions.
We file U.S., state, and foreign income tax returns in jurisdictions with varying statutes of limitations.  The 2007 through 2012 tax years generally remain subject to examination by federal tax authorities, most state tax authorities and in significant foreign jurisdictions.  Each quarter, we reassess our uncertain tax positions for additional unrecognized tax benefits, interest and penalties, and deletions due to statute expirations. Based on anticipated settlements and federal, state and foreign statute expirations in various jurisdictions, we anticipate a decrease in the unrecognized tax benefits of approximately $13.9 million within the next twelve months.
We establish liabilities for possible assessments by tax authorities resulting from known tax exposures including, but not limited to, international tax issues and certain tax credits.  The Internal Revenue Service (“IRS”) is currently examining the Company's income tax returns for fiscal years 2007 through 2009. As of December 30, 2012, the IRS has raised questions primarily related to transfer pricing. Management believes that the Company's position is appropriate and that an adequate provision has been made for any adjustments that may result from tax examinations. However, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in the Company's tax audits are resolved in a manner not consistent with management's expectations, the Company could be required to adjust its provision for income tax in the period such resolution occurs. While the Company believes its reported results are accurate, any significant adjustments could have a material adverse effect on the Company's results of operations, cash flows and financial position if not resolved within expectation.