Income Taxes	3 Months Ended
Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	8. Income Taxes Income tax expense was $1.6 million during the quarter ended December 31, 2019 compared to $1.8 million during the quarter ended December 31, 2018. The effective income tax rate was 22.0% for both quarters ended December 31, 2019 and 2018. Our effective tax rate for both years is affected by state taxes, permanent differences, and tax credits, including the FICA tip credit. The Company or one of its subsidiaries file income tax returns for U.S. federal jurisdiction and various states. Fiscal years ended September 30, 2016 and thereafter remain open to tax examination. The Company’s federal income tax returns for the years ended September 30, 2015, 2014 and 2013 have been examined by the Internal Revenue Service with no changes. Tax years 2014 through 2017 are now under examination for payroll taxes. The Company is also being examined for state income taxes, the outcome of which may occur within the next twelve months. The Company accounts for uncertain tax positions pursuant to ASC Topic 740, Income Taxes. As of December 31, 2019 and September 30, 2019, the liability for uncertain tax positions was $0 and $0, respectively. The Company recognizes interest accrued related to uncertain tax positions in interest expense and penalties in selling, general and administrative expenses in our consolidated statements of income.

Income Taxes

3 Months Ended

Dec. 31, 2019

8. Income Taxes

Income tax expense was $1.6 million during the quarter ended December 31, 2019 compared to $1.8 million during the quarter ended December 31, 2018. The effective income tax rate was 22.0% for both quarters ended December 31, 2019 and 2018. Our effective tax rate for both years is affected by state taxes, permanent differences, and tax credits, including the FICA tip credit.

The Company or one of its subsidiaries file income tax returns for U.S. federal jurisdiction and various states. Fiscal years ended September 30, 2016 and thereafter remain open to tax examination. The Company’s federal income tax returns for the years ended September 30, 2015, 2014 and 2013 have been examined by the Internal Revenue Service with no changes. Tax years 2014 through 2017 are now under examination for payroll taxes. The Company is also being examined for state income taxes, the outcome of which may occur within the next twelve months.

The Company accounts for uncertain tax positions pursuant to ASC Topic 740, Income Taxes. As of December 31, 2019 and September 30, 2019, the liability for uncertain tax positions was $0 and $0, respectively. The Company recognizes interest accrued related to uncertain tax positions in interest expense and penalties in selling, general and administrative expenses in our consolidated statements of income.