Annual report pursuant to Section 13 and 15(d)

INCOME TAX (Tables)

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INCOME TAX (Tables)
 12 Months Ended
Dec. 31, 2012
Income Tax Disclosure [Abstract]  
Net deferred tax assets
    2012   2011
Deferred Tax Assets:        
NOL Carryover $  298,300 $  84,000 
Related party accrual   2, 100   69,500 
Payroll accrual   213,300    
Deferred tax liabilities:      
      Depreciation   200   -
Less valuation allowance   (513,900)   (153,500)
Net deferred tax assets  $ -  $                   -
           
Federal income tax rate
    2012   2011
Book Income (loss)  $ (338,200)  $ (635,500)
Meals and entertainment   2,800   1,000 
Depreciation   500   -
Other nondeductible expenses   37,400   504,500 
Accrued payroll   109,900   69,500 
Valuation allowance   187,600   60,500 
   $ -  $ -