F.	Income Taxes

As of April 1, 2017 and December 31, 2016, the Company had approximately $0.4 million and $0.5 million, respectively, of unrecognized income tax benefits.

The Company’s practice is to classify interest and penalties related to income tax matters in income tax expense. As of April 1, 2017 and December 31, 2016, the Company had $0.3 million and $0.3 million, respectively, accrued for interest and penalties.

The Company’s federal and state income tax returns remain subject to examination for three or four years depending on the state’s statute of limitations. The Company is being audited by one state as of April 1, 2017. In addition, the Company is generally obligated to report changes in taxable income arising from federal income tax audits.

The following table provides a summary of the income tax (benefit) provision for the thirteen weeks ended April 1, 2017 and March 26, 2016:


	April 1,			March 26,
	2017			2016
	(in thousands)
Summary of income tax (benefit) provision
Tax provision based on net income	$	1,891		$	4,009
Impact of adoption of ASU 2016-09		(3,562	)		—

Total income tax (benefit) provision	$	(1,671	)	$	4,009

The Company’s effective tax rate for the thirteen weeks ended April 1, 2017, excluding the impact of the adoption of ASU 2016-09, increased to 46.8% from 36.3% for the thirteen weeks ended March 26, 2016.