INCOME TAXES (Details) - USD ($)	3 Months Ended	6 Months Ended
Jul. 03, 2020	Jun. 28, 2019	Jul. 03, 2020	Jun. 28, 2019	Dec. 28, 2018
INCOME TAXES
Valuation reserve related to California net operating losses					$ 86,000
Valuation allowance change			$ 0	$ 0
Unrecognized tax benefits	$ 100,000		100,000
Liability for uncertain tax positions	100,000		100,000
Interest and penalties related to unrecognized tax benefits			30,000.00
Income tax expense (benefit)	$ (90,000)	$ (70,000)	$ (1,695,000)	$ (997,000)

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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The portion of the valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized.

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Amount of unrecognized tax benefits.

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Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return.

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Represents the amount of uncertain tax positions at the balance sheet date.

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The increase or decrease in valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized.

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No definition available.

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