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INCOME TAXES
3 Months Ended
Mar. 31, 2013
Income Tax Disclosure [Abstract]  
Income Tax Disclosure
INCOME TAXES
We file income tax returns in the U.S. federal jurisdiction, various U.S. state jurisdictions and various foreign jurisdictions. We have statutes of limitation open for federal income tax returns related to tax years 2009 through 2012. We have state income tax returns subject to examination primarily for tax years 2009 through 2012. Open tax years related to foreign jurisdictions, primarily the United Kingdom, remain subject to examination for the tax years 2009 through 2012.
Income tax expense for the three months ended March 31, 2013 was $0.1 million. Income tax expense for the three months ended March 31, 2012 was less than $0.1 million. Our effective tax rate for the three months ended March 31, 2013 was 1.88%, which is primarily the result of valuation allowances against the net operating losses for the U.S., which results in us not recording net deferred tax assets in the U.S.
During each of the three months ended March 31, 2013 and 2012, there were no material changes to the liability for uncertain tax positions.