of global business , there are many transactions and calculations where the ultimate tax outcome is uncertain . some of these uncertainties arise as a consequence of cost reimbursement arrangements among related entities . although the company believes its estimates are reasonable , no assurance can be given that the final tax outcome of these matters will not be different than that which is reflected in the historical income tax provisions and accruals . such differences could have a material impact on the company 2019s income tax provision and operating results in the period in which such determination is made . on november 4 , 2007 ( the first day of its 2008 fiscal year ) , the company adopted new accounting principles on accounting for uncertain tax positions . these principles require companies to determine whether it is 201cmore likely than not 201d that a tax position will be sustained upon examination by the appropriate taxing authorities before any benefit can be recorded in the financial statements . an uncertain income tax position will not be recognized if it has less than a 50% ( 50 % ) likelihood of being sustained . there were no changes to the company 2019s liabilities for uncertain tax positions as a result of the adoption of these provisions . as of october 30 , 2010 and october 31 , 2009 , the company had a liability of $ 18.4 million and $ 18.2 million , respectively , for gross unrealized tax benefits , all of which , if settled in the company 2019s favor , would lower the company 2019s effective tax rate in the period recorded . in addition , as of october 30 , 2010 and october 31 , 2009 , the company had a liability of approximately $ 9.8 million and $ 8.0 million , respectively , for interest and penalties . the total liability as of october 30 , 2010 and october 31 , 2009 of $ 28.3 million and $ 26.2 million , respectively , for uncertain tax positions is classified as non-current , and is included in other non-current liabilities , because the company believes that the ultimate payment or settlement of these liabilities will not occur within the next twelve months . prior to the adoption of these provisions , these amounts were included in current income tax payable . the company includes interest and penalties related to unrecognized tax benefits within the provision for taxes in the condensed consolidated statements of income , and as a result , no change in classification was made upon adopting these provisions . the condensed consolidated statements of income for fiscal years 2010 , 2009 and 2008 include $ 1.8 million , $ 1.7 million and $ 1.3 million , respectively , of interest and penalties related to these uncertain tax positions . due to the complexity associated with its tax uncertainties , the company cannot make a reasonably reliable estimate as to the period in which it expects to settle the liabilities associated with these uncertain tax positions . the following table summarizes the changes in the total amounts of uncertain tax positions for fiscal 2008 through fiscal 2010. .
by what amount does the interest and penalties expense exceed the payment for interest and penalties in 2010?
fiscal years 2004 and 2005 irs examination during the fourth quarter of fiscal 2007 , the irs completed its field examination of the company 2019s fiscal years 2004 and 2005 . on january 2 , 2008 , the irs issued its report for fiscal 2004 and 2005 , which included proposed adjustments related to these two fiscal years . the company has recorded taxes and penalties related to certain of these proposed adjustments . there are four items with an additional potential total tax liability of $ 46 million . the company has concluded , based on discussions with its tax advisors , that these four items are not likely to result in any additional tax liability . therefore , the company has not recorded any additional tax liability for these items and is appealing these proposed adjustments through the normal processes for the resolution of differences between the irs and taxpayers . the company 2019s initial meetings with the appellate division of the irs were held during fiscal analog devices , inc . notes to consolidated financial statements 2014 ( continued ) .