INCOME TAXES	6 Months Ended
Nov. 29, 2011
INCOME TAXES [Abstract]
INCOME TAXES	NOTE K – INCOME TAXES We had a liability for unrecognized tax benefits of $5.1 million and $5.2 million as of November 29, 2011 and May 31, 2011, respectively. As of both November 29, 2011 and May 31, 2011, the total amount of unrecognized tax benefits that, if recognized, would impact our effective tax rate was $3.4 million. The liability for unrecognized tax benefits as of November 29, 2011 includes $1.8 million related to tax positions for which it is reasonably possible that the total amounts could change within the next twelve months based on the outcome of examinations and negotiations with tax authorities. In addition, it is reasonably possible that $0.2 million of the liability for unrecognized tax benefits could change within the next twelve months as a result of a lapse of statute of limitations. Interest and penalties related to unrecognized tax benefits are recognized as components of income tax expense. As of November 29, 2011 and May 31, 2011, we had accrued $1.9 million and $1.6 million, respectively, for the payment of interest and penalties. During the first 26 weeks of fiscal 2012, accrued interest and penalties increased by $0.3 million, of which $0.2 million affected the effective tax rate for the same time period. The effective tax rate for the 13- and 26- week periods ended November 29, 2011 was (14.6)% and 42.8%, respectively, as compared to 13.3% and 20.5%, respectively, for the same periods of the prior year. The change in the effective tax rate for the 13-week period ended November 29, 2011 was attributable to an increase in unrecognized tax benefits and a decrease in FICA Tip and Work Opportunity Tax Credits recognized for the quarter. The increase in the effective tax rate for the 26-week period ended November 29, 2011 was attributable to an increase in unrecognized tax benefits partially offset by a higher percentage benefit for FICA Tip and Work Opportunity Tax Credits as a result of lower pretax income for the current quarter compared to the same period of the prior year. At November 29, 2011, we are no longer subject to U.S. federal income tax examinations by tax authorities for fiscal years prior to 2007 with the exception of our fiscal years 2004 and 2005 as a result of fiscal 2009 NOL carryback, and with few exceptions, state and local examinations by tax authorities prior to fiscal year 2007.

INCOME TAXES

6 Months Ended

Nov. 29, 2011

NOTE K – INCOME TAXES

We had a liability for unrecognized tax benefits of $5.1 million and $5.2 million as of November 29, 2011 and May 31, 2011, respectively. As of both November 29, 2011 and May 31, 2011, the total amount of unrecognized tax benefits that, if recognized, would impact our effective tax rate was $3.4 million. The liability for unrecognized tax benefits as of November 29, 2011 includes $1.8 million related to tax positions for which it is reasonably possible that the total amounts could change within the next twelve

months based on the outcome of examinations and negotiations with tax authorities. In addition, it is reasonably possible that $0.2 million of the liability for unrecognized tax benefits could change within the next twelve months as a result of a lapse of statute of limitations.

Interest and penalties related to unrecognized tax benefits are recognized as components of income tax expense. As of November 29, 2011 and May 31, 2011, we had accrued $1.9 million and $1.6 million, respectively, for the payment of interest and penalties. During the first 26 weeks of fiscal 2012, accrued interest and penalties increased by $0.3 million, of which $0.2 million affected the effective tax rate for the same time period.

The effective tax rate for the 13- and 26- week periods ended November 29, 2011 was (14.6)% and 42.8%, respectively, as compared to 13.3% and 20.5%, respectively, for the same periods of the prior year. The change in the effective tax rate for the 13-week period ended November 29, 2011 was attributable to an increase in unrecognized tax benefits and a decrease in FICA Tip and Work Opportunity Tax Credits recognized for the quarter. The increase in the effective tax rate for the 26-week period ended November 29, 2011 was attributable to an increase in unrecognized tax benefits partially offset by a higher percentage benefit for FICA Tip and Work Opportunity Tax Credits as a result of lower pretax income for the current quarter compared to the same period of the prior year.

At November 29, 2011, we are no longer subject to U.S. federal income tax examinations by tax authorities for fiscal years prior to 2007 with the exception of our fiscal years 2004 and 2005 as a result of fiscal 2009 NOL carryback, and with few exceptions, state and local examinations by tax authorities prior to fiscal year 2007.