INCOME TAXES

3 Months Ended

Sep. 30, 2011

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 4 - INCOME TAXES

The recognition of income tax expense related to uncertain tax positions is determined under the provisions of FASB ASC – 740-10.  As of September 30, 2011, the Company has not identified any uncertain tax positions requiring recognition in the condensed consolidated financial statements.  The income tax positions taken for open years are appropriately stated and supported for all open years.  The Company’s federal tax returns for the fiscal years ended 2009, 2010 and 2011 are subject to examination by the IRS taxing authority.

As of September 30, 2011, the Company has unused contributions carryforward of $3,821 and a net operating loss carryforward of $25,603. A valuation allowance has been provided against the deferred tax asset for the net operating loss carryforward as management believes the company will more likely than not be unable to utilize the net operating loss carryforward prior to its expiration.