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INCOME TAXES
6 Months Ended
Mar. 31, 2013
Income Tax Disclosure [Abstract]  
INCOME TAXES
INCOME TAXES 
For the quarter and six months ended March 31, 2013 we recorded an income tax provision of $3.4 million and $6.3 million, respectively. For the quarter and six months ended April 1, 2012, we recorded an income tax provision of $4.7 million and $4.4 million, respectively. The difference in our effective rate from the U.S. statutory rate of 35 percent is primarily a result of income being taxed in foreign jurisdictions at a lower rate which is partially offset by jurisdictions where we have not provided benefit for the current period losses as they are not expected to be realized in the foreseeable future. Our effective tax rates for the quarter and six months ended March 31, 2013 varies significantly when compared to the same periods for the prior year primarily because of changes in the mix of income by jurisdiction and having a pre-tax income for the quarter and six months ended March 31, 2013 compared to pre-tax loss for quarter and six months ended April 1, 2012.  The effective tax provision for each period 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 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 March 31, 2013, 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 would 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 expectations.