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INCOME TAXES
3 Months Ended
Mar. 31, 2012
INCOME TAXES [Abstract]  
INCOME TAXES
NOTE 4 - INCOME TAXES

Due to the uncertainty of utilizing the approximately $618,017 and $597,531 in net operating losses, which could be subject to Section 382 limitations, for the periods ended March 31, 2012 and December 31, 2011 respectively, and recognizing the deferred tax assets, an offsetting valuation allowance has been established.

Federal, state and local income tax returns for years prior to 2008 are no longer subject to examination by tax authorities.