Income Taxes

9 Months Ended

Sep. 30, 2011

Notes to Financial Statements

Income Taxes

12.  Income Taxes

We file U.S. and various state income tax returns and account for income taxes in accordance with FASC Topic 740, Income Taxes.  As of September 30, 2011, we do not have any unrecognized tax benefits that if recognized would affect the effective tax rate.  We do not expect to record any unrecognized tax benefits during the next twelve months.

We recognize accrued interest and penalties related to unrecognized tax benefits in income tax expense.  At September 30, 2011, we did not have any accruals for the potential payment of interest or penalties.

As of September 30, 2011, we are subject to U.S. income tax examinations for the tax year 2010, and to Canadian income tax examinations for the tax years of 2007 through 2009. In addition, we are subject to state and local income tax examinations for the tax years 2006 through 2010. Our 2008 and 2009 U.S. tax returns are currently under audit.