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(8) COMMITMENTS AND CONTINGENCIES
 6 Months Ended
Jun. 30, 2011
Commitments and Contingencies Disclosure [Text Block]
(8)         COMMITMENTS AND CONTINGENCIES

Sales and Use Tax

From time to time, state tax authorities will make inquiries as to whether or not a portion of the Company’s services require the collection of sales and use taxes from customers in those states. Many states have expanded their interpretation of their sales and use tax statutes to derive additional revenue.  The Company evaluates such inquiries on a case-by-case basis and has favorably resolved the majority of these tax issues in the past without any material adverse consequences.  

The Company is involved in ongoing sales tax inquiries, including certain formal assessments which total $705,000, with certain states and provinces.  As a result of those inquiries, the Company recorded a total liability of $687,000 and $746,000 as of June 30, 2011 and December 31, 2010, respectively, which is included in the sales taxes payable balance in the condensed consolidated balance sheets.  Based on the guidance set forth by ASC No. 450, Contingencies, management has deemed the likelihood as reasonably possible that it will be required to pay all or part of these assessments with other states.

Lease Obligations

In June 2011, the Company’s lease for its corporate headquarters expired, and the Company moved to a new location.  As a result of vacating the premises, the Company has certain restoration obligations, the extent of which is currently being discussed with the landlord.  The estimated cost of such obligations is reflected in the Company’s accompanying consolidated financial statements, however, while not expected to be a material difference, the actual amount may differ from the estimate.