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INCOME TAXES (Details 1)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
INCOME TAXES    
Statutory federal income tax rate (21.00%) (21.00%)
State income taxes, net of federal benefits (0.11%) (2.10%)
Non-deductible items 5.82% 3.26%
True ups (8.50%) (0.19%)
Change in valuation allowance 23.79% 20.03%
Effective income tax rate 0.00% 0.00%