. during the first quarter of 2011 , the irs completed its field examination of the company 2019s u.s . federal income tax return for the 2009 year . the company protested certain irs positions for 2009 and entered into the administrative appeals process with the irs during the second quarter of 2011 . during the first quarter of 2012 , the irs completed its field examination of the company 2019s u.s . federal income tax return for the 2010 year