INCOME TAXES	3 Months Ended
Sep. 04, 2012
INCOME TAXES [Abstract]
INCOME TAXES	NOTE K – INCOME TAXES We had a liability for unrecognized tax benefits of $10.1 million and $6.4 million as of September 4, 2012 and June 5, 2012, respectively. As of September 4, 2012 and June 5, 2012, the total amount of unrecognized tax benefits that, if recognized, would impact our effective tax rate was $4.4 million and $4.2 million, respectively. The liability for unrecognized tax benefits as of September 4, 2012 includes $1.4 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. Interest and penalties related to unrecognized tax benefits are recognized as components of income tax expense. As of September 4, 2012 and June 5, 2012, we had accrued $1.3 million and $1.0 million, respectively, for the payment of interest and penalties. During the first quarter of fiscal 2013, accrued interest and penalties increased by $0.3 million, of which $0.2 million affected the effective tax rate for the quarter ended September 4, 2012. Under Accounting Standards Codification 740 ("ASC 740"), companies are required to apply their estimated annual tax rate on a year-to-date basis in each interim period. Under ASC 740, companies should not apply the estimated annual tax rate to interim financial results if the estimated annual tax rate is not reliably predictable. In this situation, the interim tax rate should be based on the actual year-to-date results. Based on our current projections, a small change in pretax earnings would result in a material change in the estimated annual effective tax rate, producing significant variations in the customary relationship between income tax expense and pretax accounting income in interim periods. As such, and in contrast with our previous methods of recording income tax expense, we recorded a tax benefit for the first quarter of fiscal 2013 based on the actual year-to-date results, in accordance with ASC 740. We recorded a tax benefit of $2.3 million during the first quarter of fiscal 2013 compared to tax expense of $0.6 million in the prior year quarter. The change in income taxes was attributable to lower pretax income for the current quarter as compared to the same period of the prior year and an increase in the tax benefit of FICA Tip credits based on actual year-to-date amounts as discussed above. This benefit was partially offset by an increase in unrecognized tax benefits for the quarter. At September 4, 2012, we are no longer subject to U.S. federal income tax examinations by tax authorities for fiscal years prior to 2008 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 2008.

INCOME TAXES

3 Months Ended

Sep. 04, 2012

NOTE K – INCOME TAXES

We had a liability for unrecognized tax benefits of $10.1 million and $6.4 million as of September 4, 2012 and June 5, 2012, respectively. As of September 4, 2012 and June 5, 2012, the total amount of unrecognized tax benefits that, if recognized, would impact our effective tax rate was $4.4 million and $4.2 million, respectively. The liability for unrecognized tax benefits as of September 4, 2012 includes $1.4 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.

Interest and penalties related to unrecognized tax benefits are recognized as components of income tax expense. As of September 4, 2012 and June 5, 2012, we had accrued $1.3 million and $1.0 million, respectively, for the payment of interest and penalties. During the first quarter of fiscal 2013, accrued interest and penalties increased by $0.3 million, of which $0.2 million affected the effective tax rate for the quarter ended September 4, 2012.

Under Accounting Standards Codification 740 ("ASC 740"), companies are required to apply their estimated annual tax rate on a year-to-date basis in each interim period. Under ASC 740, companies should not apply the estimated annual tax rate to interim financial results if the estimated annual tax rate is not reliably predictable. In this situation, the interim tax rate should be based on the actual year-to-date results. Based on our current projections, a small change in pretax earnings would result in a material change in the estimated annual effective tax rate, producing significant variations in the customary relationship between income tax expense and pretax accounting income in interim periods. As such, and in contrast with our previous methods of recording income tax expense, we recorded a tax benefit for the first quarter of fiscal 2013 based on the actual year-to-date results, in accordance with ASC 740.

We recorded a tax benefit of $2.3 million during the first quarter of fiscal 2013 compared to tax expense of $0.6 million in the prior year quarter. The change in income taxes was attributable to lower pretax income for the current quarter as compared to the same period of the prior year and an increase in the tax benefit of FICA Tip credits based on actual year-to-date amounts as discussed above. This benefit was partially offset by an increase in unrecognized tax benefits for the quarter.

At September 4, 2012, we are no longer subject to U.S. federal income tax examinations by tax authorities for fiscal years prior to 2008 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 2008.