As of June 27, 2020 and December 28, 2019, the Company had approximately $0.8 million and $0.8 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 June 27, 2020 and December 28, 2019, the Company had $0.2 million and $0.1 million, respectively, accrued for interest and penalties recorded in other liabilities.

The Internal Revenue Service completed an examination of the 2015 consolidated corporate income tax return and issued a no change report in 2018. The Company’s state income tax returns remain subject to examination for three or four years depending on the state’s statute of limitations. The Company is not currently under any income tax audits as of June 27, 2020. 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 provision for the thirteen and

twenty-six

weeks ended June 27, 2020 and June 29, 2019:


	Thirteen weeks ended
	June 27, 2020			June 29 , 2019
	(in thousands)
Summary of income tax provision
Tax provision based on net income	$	20,699		$	10,499
Benefit of ASU 2016-09		(2,335	)		(253	)

Total income tax provision	$	18,364		$	10,246


	Twenty-six weeks ended
	June 27, 2020			June 29 , 2019
	(in thousands)
Summary of income tax provision
Tax provision based on net income	$	25,704		$	18,408
Benefit of ASU 2016-09		(4,339	)		(2,028	)

Total income tax provision	$	21,365		$	16,380

The Company’s effective tax rate for the thirteen weeks ended June 27, 2020, decreased to 23.4% from 26.9% for the thirteen weeks ended June 29, 2019, primarily due to higher tax benefit from stock option activity recorded in accordance with ASU

2016-09.

The Company’s effective tax rate for the

twenty-six

weeks ended June 27, 2020, decreased to 21.4% from 24.1% for the

twenty-six

weeks ended June 29, 2019,

also

primarily due to higher tax benefit from stock option activity recorded in accordance with ASU

2016-09.