INCOME TAXES	3 Months Ended
Mar. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7– INCOME TAXES The Company’s deferred tax assets at March 31, 2018 consist of net operating loss carry forwards of $1,552,416. Using a new federal statutory tax rate of 21%, the valuation allowance balance as of March 31, 2018 total of $326,007. The increase in the valuation allowance balance for the three months ended March 31, 2018 of $47,633 is entirely attributable to the net operating loss. The Company’s deferred tax assets at December 31, 2017 consist of net operating loss carry forwards of $1,325,590. Using a federal statutory tax rate of 21%, the valuation allowance balance as of December 31, 2017 total of $278,374. 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 months ended March 31, 2018 and 2017. At March 31, 2018 and December 31, 2017, 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 March 31, 2018 and December 31, 2017, 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

3 Months Ended

Mar. 31, 2018

NOTE 7– INCOME TAXES

The Company’s deferred tax assets at March 31, 2018 consist of net operating loss carry forwards of $1,552,416. Using a new federal statutory tax rate of 21%, the valuation allowance balance as of March 31, 2018 total of $326,007. The increase in the valuation allowance balance for the three months ended March 31, 2018 of $47,633 is entirely attributable to the net operating loss.

The Company’s deferred tax assets at December 31, 2017 consist of net operating loss carry forwards of $1,325,590. Using a federal statutory tax rate of 21%, the valuation allowance balance as of December 31, 2017 total of $278,374.

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 months ended March 31, 2018 and 2017.

At March 31, 2018 and December 31, 2017, 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 March 31, 2018 and December 31, 2017, 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.