Table:
|  | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Gross unrecognized tax benefits at the beginning of the year | $1,321 | $1,181 | $— |
| Additions from tax positions taken in the current year | 213 | 140 | 140 |
| Additions from tax positions taken in prior years | 73 | — | 1,041 |
| Reductions from tax positions taken in prior years | — | — | — |
| Tax settlements | — | — | — |
| Gross unrecognized tax benefits at end of the year | $1,607 | $1,321 | $1,181 |
Paragraphs:
Uncertain Tax Positions
In accordance with authoritative guidance, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained.
The following table reconciles the beginning and ending amount of unrecognized tax benefits for the fiscal years ended September 30, 2019, 2018,and 2017 (amounts shown in thousands):
Of the total unrecognized tax benefits at September 30, 2019, $1.6 million will impact the Company’s effective tax rate. The Company does not anticipate that there will be a substantial change in unrecognized tax benefits within the next twelve months.
The Company's practice is to recognize interest and/or penalties related to income tax matters in income tax expense. As of September 30, 2019, no accrued interest or penalties related to uncertain tax positions are recorded in the consolidated financial statements.
The Company is subject to income taxation in the U.S. at the federal and state levels. All tax years are subject to examination by U.S., California, and other state tax authorities due to the carryforward of unutilized net operating losses and tax credits. The Company is also subject to foreign income taxes in the countries in which it operates. The Company’s U.S. federal tax return for the year ended September 30, 2017 is currently under examination. To our knowledge, the Company is not currently under examination by any other taxing authorities.
Question:
What is the condition when an uncertain income tax position will not be recognized?
Answer: if it has less than a 50% likelihood of being sustained