Additionally, for the full year of 2011, PM USA incurred pre-tax charges of $98 million for tobacco and health judgments as well as related interest costs of $64 million. For the full year of 2012, PM USA incurred pre-tax charges of $4 million for tobacco and health judgments, as well as related interest costs of $1 million. These charges, excluding interest costs, are reflected in Schedule 4, and the EPS impact of these charges, including interest costs, is reflected in Table 2, and in Schedule 7. The interest costs are reflected in Schedule 3, "Interest and other debt expense, net."Tax Items Altria's reported diluted EPS comparisons for the fourth quarter and full year were impacted by tax items. In the fourth quarter of 2012 and 2011, Altria recorded net tax benefits of $15 million and $53 million, respectively. Excluding the tax impacts related to PMCC's LILO and SILO transactions discussed above, for the full year of 2012 and 2011, Altria recorded net tax benefits of $66 million and $77 million, respectively. These net tax benefits resulted primarily from the reversal of tax reserves and associated interest related to the closure of tax audits, expiration of statutes of limitations and reversal of tax accruals no longer required. These net tax benefits are reflected in Schedules 1 and 3, "Provision for income taxes," and the EPS impacts are shown in Table 2 and Schedules 6 and 7. Tax comparisons of 2012 and 2011 also include the impact of tax matters related to Altria's former subsidiaries, Kraft Foods Inc., now known as Mondelēz International, Inc. (Mondelēz), and Philip Morris International Inc. (PMI), which are reflected in Schedules 1 and 3, "Provision for income taxes." In the third quarter of 2012, the IRS closed its audit of the 2004 - 2006 tax years of Altria and its consolidated subsidiaries, including its former subsidiaries. Altria recorded a 2012 full-year tax provision of $52 million, $48 million in the third quarter and $4 million in the fourth quarter, related to Mondelēz and PMI tax matters. Additionally, Altria recorded a 2011 full-year net tax provision of $14 million, a $19 million tax provision in the third quarter and a $5 million tax benefit in the fourth quarter, related to various Mondelēz tax matters. These amounts were fully offset by changes to the corresponding receivables from Mondelēz and PMI, which are also reflected in Schedules 1 and 3, "Changes to Mondelēz and PMI tax-related receivables." Although there was no impact on Altria's net earnings associated with the Mondelēz and PMI tax matters, these items impacted Altria's 2012 and 2011 full-year and fourth-quarter reported effective tax rates.