INCOME TAXES

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

INCOME TAXES

INCOME TAXES

For the year ended December 31, 2012, the Company has incurred net losses and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $309,281 at October 31, 2012, and will expire beginning in the year 2025.

The provision for Federal income tax consists of the following at December 31, 2012 and 2011:

	2012	2011
Federal income tax attributable to:
Current Operations	$           2,526	$         44,785
Less: valuation allowance	(2,526)	(44,785)
Net provision for Federal income taxes	$                  0	$                  0

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of December 31, 2012 and 2011:

	2012	2011
Deferred tax asset attributable to:
Net operating loss carryover	$       105,156	$       102,630
Less: valuation allowance	(105,156)	(102,630)
Net deferred tax asset	$                  0	$                  0

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $309,281 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.