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

6.  INCOME TAXES 

 

The total amount of unrecognized benefit that would affect the effective tax rate, if recognized, was approximately $0.9 million as of March 31, 2013.  A total of approximately $0.5 million of interest and penalties is included in the amount of the liability for uncertain tax positions at March 31, 2013.  It is the Company’s policy to recognize interest and penalties related to unrecognized benefits in its condensed consolidated statements of income as income tax expense. 

 

The Company, or one of its subsidiaries, files income tax returns in the United States federal jurisdiction and various state jurisdictions.  The Company has extended the federal statute of limitations for Triad Hospitals, Inc. (“Triad”) for the tax periods ended December 31, 1999, December 31, 2000, April 30, 2001, June 30, 2001, December 31, 2001, December 31, 2002, December 31, 2003 and December 31, 2004.  The Internal Revenue Service (the “IRS”) has concluded its examination of the federal tax return of Triad for the tax periods ended December 31, 2004, December 31, 2005, December 31, 2006 and July 25, 2007.  With few exceptions, the Company is no longer subject to state income tax examinations for years prior to 2009 and federal income tax examinations with respect to Community Health Systems, Inc. federal returns for years prior to 2007.  The Company’s federal income tax returns for the 2007, 2008, 2009 and 2010 tax years are currently under examination by the IRS.  The Company anticipates reaching a resolution on the 2007 and 2008 year examinations within the next six months.  The Company believes the results of these examinations will not be material to its consolidated results of operations or consolidated financial position.   

 

Cash paid for income taxes, net of refunds received, resulted in a cash refund of  $0.5 million and $0.1 million during the three months ended March 31, 2013 and 2012, respectively.