as of december 31 , 2012 and 2011 , the estimated value of the company's uncertain tax positions were liabilities of $ 19 million and $ 6 million , respectively . assuming sustainment of these positions , the reversal of $ 1 million of the amounts accrued would favorably affect the company's effective federal income tax rate in future periods . accrued interest and penalties with respect to unrecognized tax benefits were $ 2 million and $ 3 million as of december 31 , 2012 and 2011 , respectively . during 2011 , the company recorded a reduction of $ 10 million to its liability for uncertain tax positions relating to tax periods prior to the spin-off for which northrop grumman is the primary obligor . during 2010 , northrop grumman reached final settlement with the irs and the u . s . congressional joint committee on taxation on the irs examination of northrop grumman's tax returns for the years 2004 through 2006 . as a result of this settlement , the company recognized tax benefits of $ 8 million as a reduction to the provision for income taxes . in connection with the settlement , the company also recorded a reduction of $ 10 million to its liability for uncertain tax positions , including previously accrued interest , of $ 2 million . the following table summarizes the tax years that are either currently under examination or remain open under the statute of limitations and subject to examination by the major tax jurisdictions in which the company operates: .

Table:
jurisdiction united states | jurisdiction 2007 | jurisdiction - | 2012
california | 2007 | - | 2012
louisiana | 2007 | - | 2012
mississippi | 2009 | - | 2012
virginia | 2006 | - | 2012
although the company believes it has adequately provided for all uncertain tax positions , amounts asserted by taxing authorities could be greater than the company's accrued position .
accordingly , additional provisions on federal and state income tax related matters could be recorded in the future as revised estimates are made or the underlying matters are effectively settled or otherwise resolved .
conversely , the company could settle positions with the tax authorities for amounts lower than have been accrued .
the company believes it is reasonably possible that during the next 12 months the company's liability for uncertain tax positions may decrease by approximately $ 14 million .
the company recognizes accrued interest and penalties related to uncertain tax positions in income tax expense .
the irs is currently conducting an examination of northrop grumman's consolidated tax returns , of which hii was part , for the years 2007 through 2009 .
open tax years related to state jurisdictions remain subject to examination .
as of march 31 , 2011 , the date of the spin-off , the company's liability for uncertain tax positions was approximately $ 4 million , net of federal benefit , which related solely to state income tax positions .
under the terms of the separation agreement , northrop grumman is obligated to reimburse hii for any settlement liabilities paid by hii to any government authority for tax periods prior to the spin-off , which include state income taxes .
accordingly , the company has recorded a reimbursement receivable of approximately $ 4 million , net of federal benefit , in other assets related to uncertain tax positions for state income taxes as of the date of the spin-off .
deferred income taxes - deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and income tax purposes .
such amounts are classified in the consolidated statements of financial position as current or non-current assets or liabilities based upon the classification of the related assets and liabilities. .

Question: how many years of tax examination is the company subject to in mississippi?
Answer: 3
Calculation: subtract(2012, 2009)