Table:
| (In millions) |  |  |  |
| --- | --- | --- | --- |
| Year Ended June 30, | 2019 | 2018 | 2017 |
| Beginning unrecognized tax benefits | $ 11,961 | $ 11,737 | $ 10,164 |
| Decreases related to settlements | (316) | (193) | (4) |
| Increases for tax positions related to the current year | 2,106 | 1,445 | 1,277 |
| Increases for tax positions related to prior years | 508 | 151 | 397 |
| Decreases for tax positions related to prior years | (1,113) | (1,176) | (49) |
| Decreases due to lapsed statutes of limitations | 0 | (3) | (48) |
| Ending unrecognized tax benefits | $  13,146 | $  11,961 | $  11,737 |
Paragraphs:
Uncertain Tax Positions
As of June 30, 2019, 2018, and 2017, we had accrued interest expense related to uncertain tax positions of $3.4 billion, $3.0 billion, and $2.3 billion, respectively, net of income tax benefits. The provision for (benefit from) income taxes for fiscal years 2019, 2018, and 2017 included interest expense related to uncertain tax positions of $515 million, $688 million, and $399 million, respectively, net of income tax benefits.
The aggregate changes in the gross unrecognized tax benefits related to uncertain tax positions were as follows:
We settled a portion of the Internal Revenue Service (“IRS”) audit for tax years 2004 to 2006 in fiscal year 2011. In February 2012, the IRS withdrew its 2011 Revenue Agents Report related to unresolved issues for tax years 2004 to 2006 and reopened the audit phase of the examination. We also settled a portion of the IRS audit for tax years 2007 to 2009 in fiscal year 2016, and a portion of the IRS audit for tax years 2010 to 2013 in fiscal year 2018. We remain under audit for tax years 2004 to 2013. We expect the IRS to begin an examination of tax years 2014 to 2017 within the next 12 months.
As of June 30, 2019, the primary unresolved issues for the IRS audits relate to transfer pricing, which could have a material impact on our consolidated financial statements when the matters are resolved. We believe our allowances for income tax contingencies are adequate. We have not received a proposed assessment for the unresolved issues and do not expect a final resolution of these issues in the next 12 months. Based on the information currently available, we do not anticipate a significant increase or decrease to our tax contingencies for these issues within the next 12 months.
We are subject to income tax in many jurisdictions outside the U.S. Our operations in certain jurisdictions remain subject to examination for tax years 1996 to 2018, some of which are currently under audit by local tax authorities. The resolution of each of these audits is not expected to be material to our consolidated financial statements.
Question:
When does the company expect the IRS to begin an examination of tax years 2014 to 2017?
Answer: We expect the IRS to begin an examination of tax years 2014 to 2017 within the next 12 months.