INCOME TAXES	9 Months Ended
Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 6 – INCOME TAXES The Company’s deferred tax assets at September 30, 2017 and December 31, 2016 consist of net operating loss carry forwards of $1,048,808 and $485,048, respectively. Using a federal statutory tax rate of 35%, the valuation allowance balance as of September 30, 2017 and December 31, 2016 total $367,083 and $169,767, respectively. The increase in the valuation allowance balance for the nine months ended September 30, 2017 of $197,316 is entirely attributable to the net operating loss. Due to the uncertainty of their realization, no income tax benefits have been recorded by the Company for these loss carry-forwards as valuation allowances have been established for any such benefits. The increase in the valuation allowance was the result of increases in the net operating losses discussed above. Therefore, the Company’s provision for income taxes is $0 for the three and nine months ended September 30, 2017 and 2016 At September 30, 2017 and December 31, 2016 the Company had no material unrecognized tax benefits and no adjustments to liabilities or operations were required. The Company does not expect that its unrecognized tax benefits will materially increase within the next twelve months. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. At September 30, 2017 and 2016 the Company has not recorded any provisions for accrued interest and penalties related to uncertain tax positions. The Company files U.S. federal and state income tax returns in jurisdictions with varying statutes of limitations.

INCOME TAXES

9 Months Ended

Sep. 30, 2017

NOTE 6 – INCOME TAXES

The Company’s deferred tax assets at September 30, 2017 and December 31, 2016 consist of net operating loss carry forwards of $1,048,808 and $485,048, respectively. Using a federal statutory tax rate of 35%, the valuation allowance balance as of September 30, 2017 and December 31, 2016 total $367,083 and $169,767, respectively. The increase in the valuation allowance balance for the nine months ended September 30, 2017 of $197,316 is entirely attributable to the net operating loss.

Due to the uncertainty of their realization, no income tax benefits have been recorded by the Company for these loss carry-forwards as valuation allowances have been established for any such benefits. The increase in the valuation allowance was the result of increases in the net operating losses discussed above. Therefore, the Company’s provision for income taxes is $0 for the three and nine months ended September 30, 2017 and 2016

At September 30, 2017 and December 31, 2016 the Company had no material unrecognized tax benefits and no adjustments to liabilities or operations were required. The Company does not expect that its unrecognized tax benefits will materially increase within the next twelve months. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. At September 30, 2017 and 2016 the Company has not recorded any provisions for accrued interest and penalties related to uncertain tax positions.

The Company files U.S. federal and state income tax returns in jurisdictions with varying statutes of limitations.