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Income Taxes
 3 Months Ended
Apr. 01, 2023
Income Tax Disclosure [Abstract]  
Income Taxes . Income Taxes

 

The following table provides a summary of the income tax (benefit) provision for the thirteen weeks ended April 1, 2023 and March 26, 2022:

 

 

 

Thirteen weeks ended

 

 

April 1,
2023

 

March 26
2022

Effective tax rate

 

27.8%

 

14.5%

 

The change in the tax rate for the thirteen-weeks ended April 1, 2023 as compared to the thirteen weeks ended March 26, 2022 is primarily due to an increase in loss before income taxes without a corresponding change in permanent non-deductible items.

 

As of both April 1, 2023 and December 31, 2022, the Company had approximately $0.2 million of unrecognized income tax benefits.

 

The Company’s practice is to classify interest and penalties related to income tax matters in income tax expense. As of April 1, 2023 and December 31, 2022, the Company had approximately $0.2 million accrued for interest and penalties recorded in other liabilities.

 

The Internal Revenue Service completed an examination of the 2015 consolidated corporate income tax return and issued a no change report in 2018. The Company’s state income tax returns remain subject to examination for three or four years depending on the state’s statute of limitations. The Company is not currently under any income tax audits as of April 1, 2023.