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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000703351-04-000068.txt : 20041004
<SEC-HEADER>0000703351-04-000068.hdr.sgml : 20041004
<ACCEPTANCE-DATETIME>20041004083716
ACCESSION NUMBER:		0000703351-04-000068
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040929
ITEM INFORMATION:		Other Events
FILED AS OF DATE:		20041004
DATE AS OF CHANGE:		20041004

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BRINKER INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000703351
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				751914582
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10275
		FILM NUMBER:		041060188

	BUSINESS ADDRESS:	
		STREET 1:		6820 LBJ FREEWAY
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75240
		BUSINESS PHONE:		9729809917

	MAIL ADDRESS:	
		STREET 1:		6820 LBJ FREEWAY
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75240

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHILIS INC
		DATE OF NAME CHANGE:	19910528
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k0929041.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<html>

<head>

<title>FORM 8-K</title>

</head>

<body>

<p align=center><b>SECURITIES AND EXCHANGE
COMMISSION<br>
Washington, D.C.&nbsp; 20549</b></p>

<p align="center"><b>&nbsp;FORM 8-K</b></p>

<p align="center"><b>&nbsp;&nbsp;Current Report Pursuant
to Section 13 or 15(d) of<br>
the Securities Exchange
Act of 1934</b></p>

<p align="center"><b>&nbsp;Date of Report (Date of
earliest event reported):</b> September 29, 2004</p>







<p align=center><b>BRINKER INTERNATIONAL, INC.<br>
</b>(Exact name of
registrant as specified in its charter)</p>





<table border=0 cellspacing=0 cellpadding=0>
 <tr>
  <td width=208 valign=top>
  <p align=center><b>Delaware<br>
  </b>(State of
  Incorporation)</p>
  </td>
  <td width=208 valign=top>
  <p align=center><b>1-10275<br>
  </b>(Commission File<br>
  Number)</p>
  </td>
  <td width=208 valign=top>
  <p align=center><b>74-1914582<br>
  </b>(IRS Employment<br>
  Identification No.)</p>
  </td>
 </tr>
</table>







<p align=center><b>6820 LBJ Freeway<br>
Dallas, Texas 75240<br>
</b>(Address of principal
executive offices)</p>



<p><b>&nbsp;Registrant's telephone
number, including area code</b>&nbsp;&nbsp;&nbsp; 972-980-9917</p>





<p>Check the appropriate
box below if the Form 8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions:</p>



<p>____&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425).</p>



<p>____&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12).</p>



<p>____&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b)).</p>



<p>____&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act&nbsp; (17 CFR 240.13e-4(c)).</p>

<hr><P STYLE="page-break-after: always"></P>&nbsp;<p><b>Section 8 - Other Events</b></p>

<p><b>&nbsp;</b>Item 8.01.&nbsp; Other
Events.</p>



<p align="justify">In
January 1996, the Company entered into a Tip Reporting Alternative Commitment
agreement (the &quot;Contract&quot;) with the Internal Revenue Service (the &quot;IRS&quot;).&nbsp; The Contract required the Company, among
other things, to implement tip reporting educational programs for its hourly restaurant
employees and to establish tip reporting procedures.&nbsp; The IRS has alleged that the Company did not meet the
requirements of the Contract and has retroactively and unilaterally revoked
it.&nbsp; As a result of the revocation, the
IRS commenced an examination during fiscal 2004 of the Company's 2000 through
2002 calendar years for payroll tax purposes, which involved interviews of current and former employees
for the purpose of assessing employer-only Federal Insurance Contributions Act
(&quot;FICA&quot;) taxes on estimated unreported cash tips.&nbsp; In connection with this examination, the IRS has also alleged
that some portion of these unreported tips should have been treated as service
charges subject to employment taxes.&nbsp; On
September 29, 2004, the IRS issued a notice and demand under Section 3121(q) of
the Internal Revenue Code for the employer's share
of FICA taxes on unreported tips during the examination period totaling $31.4
million.&nbsp; The proposed assessment was based on
the assumption that the cash tip reporting rate should have been approximately
two percentage points less than the charge tip reporting rate.&nbsp; The Company believes that it has complied
and continues to comply with all of the terms of the Contract and with the law
pertaining to the employment tax treatment of service charges.&nbsp; The Company intends to vigorously contest
the accuracy of the proposed assessment related to unreported tips and to assert that,
based on the Company's facts,
the Contract precludes the retroactive assessment of employer-only FICA
taxes.&nbsp; The Company also intends to
vigorously contest the accuracy of any assessment that may be proposed related
to service charges.&nbsp; It is not possible
at this time to reasonably estimate the possible loss or range of loss, if any,
with respect to either issue. </p>





<p align="center">SIGNATURE</p>





<p>Pursuant to the requirements of the
Securities Exchange Act of 1934, the Registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.</p>





<table border=0 cellspacing=0 cellpadding=0>
 <tr>
  <td width=319 valign=top>

  </td>
  <td width=319 valign=top>
  <p>BRINKER
  INTERNATIONAL, INC.</p>
  </td>
 </tr>
 <tr>
  <td width=319 valign=top>

  </td>
  <td width=319 valign=top>

  </td>
 </tr>
 <tr>
  <td width=319 valign=top>

  </td>
  <td width=319 valign=top>

  </td>
 </tr>
 <tr>
  <td width=319 valign=top>

  </td>
  <td width=319 valign=top>

  </td>
 </tr>
 <tr>
  <td width=319 valign=top>
  <p>Date:
  October 4, 2004</p>
  </td>
  <td width=319 valign=top>
  <p>By:<u>&nbsp;&nbsp;&nbsp;&nbsp;/s/
  Douglas H.
  Brooks&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
  </td>
 </tr>
 <tr>
  <td width=319 valign=top>

  </td>
  <td width=319 valign=top>
  <p>&nbsp;&nbsp;&nbsp;&nbsp; Douglas H. Brooks</p>
  </td>
 </tr>
 <tr>
  <td width=319 valign=top>

  </td>
  <td width=319 valign=top>
  <p>&nbsp;&nbsp;&nbsp;&nbsp; President and Chief Executive Officer</p>
  </td>
 </tr>
 <tr>
  <td width=319 valign=top>

  </td>
  <td width=319 valign=top>

  </td>
 </tr>
</table>



</body>

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</TEXT>
</DOCUMENT>
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