INCOME TAXES

6 Months Ended

Sep. 30, 2012

INCOME TAXES

NOTE 16.    INCOME TAXES

We recorded no income tax expense during the three months ended September 30, 2012 and $22,000 during the six months ended September 30, 2012. During the three and six months ended October 2, 2011, we recorded income tax expense of $249,000 and $172,000, respectively. The income tax expense was primarily due to foreign taxable income.

During the three and six months ended September 30, 2012, the unrecognized tax benefits increased by $62,000 and $104,000, respectively, to $17.0 million. The increase was primarily a result of increased unrecognized tax benefit on R&D tax credits. If recognized, $14.3 million of these unrecognized tax benefits (net of federal benefit) would be recorded as a reduction of future income tax provision before consideration of changes in the valuation allowance for deferred tax assets.

Estimated interest and penalties related to the income taxes are classified as a component of the provision for income taxes in the condensed consolidated statement of operations. Accrued interest and penalties consisted of the following as of the dates indicated (in thousands):

	September 30, 2012		April 1, 2012
Accrued interest and penalties	$	296	$	295

Our only major tax jurisdictions are the United States federal and various U.S. states. The fiscal years 2003 through 2013 remain open and subject to examinations by the appropriate governmental agencies in the United States and in certain of our U.S. state jurisdictions.