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INCOME TAXES
3 Months Ended
Mar. 31, 2014
Income Tax Disclosure [Abstract]  
INCOME TAXES
NOTE 4 – INCOME TAXES
 
Income tax expense was $0 for the three months ended March 31, 2014 and 2013.
 
As of January 1, 2014, the Company had no unrecognized tax benefits, and accordingly, the Company did not recognize interest or penalties during 2014 related to unrecognized tax benefits.  There has been no change in unrecognized tax benefits during the three months ended March 31, 2014, and there was no accrual for uncertain tax positions as of March 31, 2014.  Tax years from 2010 through 2013 remain subject to examination by major tax jurisdictions.
 
There is no income tax benefit for the losses for the three months ended March 31, 2014 and 2013, since management has determined that the realization of the net tax deferred asset is not assured and has created a valuation allowance for the entire amount of such benefits.