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(10) COMMITMENTS AND CONTINGENCIES
 3 Months Ended
Mar. 31, 2012
Commitments and Contingencies Disclosure [Text Block]

(10) 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 $617,000, with certain states and provinces. As a result of those inquiries, the Company recorded a total liability of $561,000 and $604,000 as of March 31, 2012 and December 31, 2011, respectively, which is included in the sales taxes payable balance in the accompanying 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.