INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure Text Block [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The tax effect of items that give rise to the deferred tax assets and liabilities are as follows:

	December 31, 2021			December 31, 2020
Deferred tax assets:
Net operating loss carry forward	$	25,931,122		$	25,191,672
Stock-based compensation		1,372,350			1,699,706
Fixed assets		670,212			693,139
Total deferred tax assets		27,973,684			27,584,517
Deferred tax liabilities:
Less: valuation allowance		(27,973,684	)		(27,584,517	)
	$	-		$	-

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the differences between the effective and statutory income tax rates is as follows:

	December 31, 2021					December 31, 2020
Federal statutory rate	$	(689,480	)	21.0	%	$	(690,419	)	21.0	%
State income taxes		(87,192	)	2.7	%		(88,957	)	2.7	%
Change in valuation allowance		389,167		(11.9	)%		722,966		(21.9	)%
Amortization of discount on PIK Notes		84,396		(2.6	)%		-		-
PPP loan forgiveness		(102,385	)	3.1	%		-		-
Expired options		343,316		(10.5	)%		-		-
Miscellaneous		62,178		(1.8	)%		(57,410	)	(1.8	)%
	$	(0	)	(0.1	)%	$	—		0.0	%