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Income Taxes
9 Months Ended
Mar. 31, 2013
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes

The variation between the Company's effective income tax rate and the U.S. statutory rate of 35 percent is primarily due to (i) the inclusion, in the third quarter of fiscal 2013, of the tax benefit related to the retroactive reinstatement and extension of the research and development credit, including the cumulative effect of the decrease in the Company's full year estimated effective tax rate as a result, and (ii) a higher percentage of the Company's projected income for the full year being derived from international locations with lower tax rates than the U.S. The research and development credit, which had previously expired on December 31, 2011, was reinstated as part of the American Taxpayer Relief Act of 2012 enacted on January 2, 2013.  This legislation retroactively reinstated and extended the credit from the previous expiration date through December 31, 2013. 

U.S. GAAP requires a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is cumulatively more than 50 percent likely to be realized upon ultimate settlement.
As of June 24, 2012, the Company's liability for unrecognized tax benefits was $4.4 million. During the nine months ended March 31, 2013, there were no changes to the amount of unrecognized tax benefits. As a result, the total liability for unrecognized tax benefits as of March 31, 2013 was $4.4 million. If any portion of this $4.4 million is recognized, the Company will then include that portion in the computation of its effective tax rate. Although the ultimate timing of the resolution and/or closure of audits is highly uncertain, the Company believes it is reasonably possible that approximately $3.4 million of gross unrecognized tax benefits will change in the next 12 months as a result of pending audit settlements or statute requirements.
The Company files U.S. federal, U.S. state, and foreign tax returns. For U.S. federal purposes, the Company is generally no longer subject to tax examinations for fiscal years ended June 28, 2009 and prior. For U.S. state tax returns, the Company is generally no longer subject to tax examinations for fiscal years prior to 2009. For foreign purposes, the Company is generally no longer subject to examination for tax periods 2002 and prior. Certain carryforward tax attributes generated in prior years remain subject to examination and adjustment. The Company is currently under inquiry by the Hong Kong Inland Revenue Department for the fiscal year ended June 29, 2008 ("fiscal 2008") through the fiscal year ended June 27, 2010 ("fiscal 2010"). The Company is also currently under audit by the German Federal Central Tax Office for fiscal 2008 through fiscal 2010.