INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Asset

There was no provision for, or benefit from, income tax during the years ended December 31, 2019 and 2018 respectively.  The components of the net deferred tax asset as of December 31, 2019 and 2018, including temporary differences and operating loss carry forwards that arose prior to reorganization from bankruptcy, are as follows:

December 31,	2019	2018
Operating loss carry forwards	$          8,324,819	$            8,603,408
Origination and amortization of       interest on convertible notes	743,183	741,391
Allowance for doubtful accounts	123,845	99,697
Change in derivative liabilities	107,270	59,487
Options issued for services	653,545	653,545
Total Deferred Tax Assets	$         9,952,662	$         10,157,528
Valuation allowance	(9,952,662)	(10,157,528)
Net Deferred Tax Asset	$                       --	$                         --

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation of the amount of benefit that would result from applying the federal statutory rate to pretax loss with the provision for income taxes for the years ended December 31, 2019 and 2018, respectively:

For the Years Ended December 31,	2019	2018
Tax at statutory rate (21%)	$         (120,762)	$          (308,072)
Options issued for services	-	-
Origination and amortization of   interest on convertible notes	315,383	408,329
Allowance for doubtful accounts	24,148	23,160
Change in derivative liabilities	59,820	26,800
Change in valuation allowance	(278,589)	(150,217)
Provision for Income Taxes	$                      --	$                       --