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Note 7 - Taxes
6 Months Ended
Jul. 02, 2011
Income Tax Disclosure [Text Block]
Note 7 – Taxes

The Company’s provision for income taxes for the quarters ended July 2, 2011 and July 3, 2010 is comprised mostly of state minimum income taxes and interest and penalties on income tax reserves.

As of July 2, 2011, the Company’s unaudited condensed consolidated balance sheet reflects a liability for unrecognized tax benefits of approximately $5.5 million, including approximately $2.1 million of accrued interest and penalties. The Company anticipates that total unrecognized tax benefits will decrease by approximately $1.1 million, including interest and penalties of approximately $0.2 million, due to the settlement of certain state and local income tax liabilities or the expiration of statutes of limitation within the next twelve months. The Company currently has U.S. net operating loss carryforwards and has utilized net operating loss carrybacks. Upon examination, one or more of these net operating loss carryforwards or carrybacks may be limited or disallowed.

The Company maintains a full valuation allowance on all of the net deferred tax assets due to the weight of significant negative evidence as of July 2, 2011. Excluding the valuation allowances on net deferred tax assets, the Company would have recognized a tax benefit from continuing operations of $2.9 million or an effective tax rate of 40.2% due to the losses incurred in the quarter ended July 2, 2011. Excluding the valuation allowances on net deferred tax assets, the Company would have recognized a tax benefit from continuing operations of $3.1 million or an effective tax rate of 40.4% due to the losses incurred in the quarter ended July 3, 2010.