INCOME TAXES	3 Months Ended
Mar. 31, 2013
INCOME TAXES [Abstract]
INCOME TAXES	NOTE 7 - INCOME TAXES Deferred tax assets and liabilities are recorded based on the difference between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, as measured by the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are carried on the balance sheet with the presumption that they will be realizable in future periods when pre-tax income is generated. A valuation allowance is required to reduce the deferred tax assets reported if, based on the weight of the evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The net operating loss carry-forwards may be subject to certain restrictions in the future, particularly in the event of a change in ownership under Internal Revenue Code Section 382. The provision for income taxes is recorded at the end of each interim period based on the Company's best estimate of its effective income tax rate expected to be applicable for the full fiscal year. The Company's expected income tax benefit was approximately $401,600 and $84,100 for the three months ended March 31, 2013 and 2012, respectively. The expected income tax benefit differs from the actual benefit of $0 each period, due primarily to the change in valuation allowance.

INCOME TAXES

3 Months Ended

Mar. 31, 2013

NOTE 7 - INCOME TAXES

Deferred tax assets and liabilities are recorded based on the difference between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, as measured by the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are carried on the balance sheet with the presumption that they will be realizable in future periods when pre-tax income is generated. A valuation allowance is required to reduce the deferred tax assets reported if, based on the weight of the evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The net operating loss carry-forwards may be subject to certain restrictions in the future, particularly in the event of a change in ownership under Internal Revenue Code Section 382.

The provision for income taxes is recorded at the end of each interim period based on the Company's best estimate of its effective income tax rate expected to be applicable for the full fiscal year. The Company's expected income tax benefit was approximately $401,600 and $84,100 for the three months ended March 31, 2013 and 2012, respectively. The expected income tax benefit differs from the actual benefit of $0 each period, due primarily to the change in valuation allowance.