9.	INCOME TAXES

We review our portfolio of uncertain tax positions and recorded liabilities based on the applicable recognition standards. In this regard, an uncertain tax position represents our expected treatment of a tax position taken in a filed tax return, or planned to be taken in a future tax return, that has not been reflected in measuring income tax expense for financial reporting purposes. We classify uncertain tax positions as non-current income tax liabilities unless expected to be settled within one year.

As of December 31, 2013 and September 30, 2013, our recorded liability for unrecognized tax benefits was $228 and $204, respectively, of which $225 and $201, respectively, would affect our effective tax rate if recognized. In December 2012, the Internal Revenue Service completed its examination of our federal income tax returns for Fiscal years 2008, 2009, and 2010 and the related net operating loss carryback claims to Fiscal years 2002, 2003, 2005, 2006, 2007 and 2008 with no significant adjustments. Upon completion of this audit, we released $1,070 of unrecognized tax benefits.

We have no additional significant statutes of limitations that are anticipated to expire in Fiscal 2014. Accordingly, it is reasonably possible that none of the gross liability for unrecognized tax benefits will be reversed during Fiscal 2014.


Unrecognized Tax Benefits - September 30, 2013	$	204
Additions for tax positions of prior years		24
Reductions for tax positions of prior years		-
Lapse of statute of limitations		-

Unrecognized Tax Benefits - December 31, 2013	$	228

We recognize accrued interest and penalties related to unrecognized tax benefits in income tax expense. As of December 31, 2013 and September 30, 2013, we had accrued $12 and $10, respectively, for the payment of tax-related interest and penalties. For the three months ended December 31, 2013 and 2012, income tax expense (benefit) includes an expense of $2 and a benefit of $671, respectively, for interest and penalties.

We file income tax returns in the U.S. federal jurisdiction and various state jurisdictions. With few exceptions, we are no longer subject to federal and state examinations before Fiscal 2008.