INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2016

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense

The components of income tax expense (benefit) from continuing operations for the six months ended June 30, 2016 and 2015 consist of the following:

		For the Six Months Ended
		June 30,
		2016		2015
Current tax expense:
Federal	$	-	$	-
State		-		-
Current tax expense		-		-
Deferred tax expense (benefit):
Goodwill		255,554		255,554
Valuation Allowance		(541,390)		(501,144)
Net operating loss carryforward		285,836		245,590
Subtotal deferred tax expense/(benefit)		-		-
Income tax expense/(benefit)	$	-	$	-

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax expense as the federal statutory rate to income tax expense at the Company’s effective rate is as follows:

	For the Six Months Ended  June 30,
	2016	2015
Computed tax at the expected statutory rate	$           453,267	$         419,562
State and local income taxes, net of federal	87,936	81,399
Other non-deductible expenses	187	183
Valuation Allowance	(541,390)	(501,144)
Income tax expense/(benefit)	$                     -	$                     -

Schedule of Deferred Tax Assets and Liabilities

The temporary differences, tax credits and carryforwards gave rise to the following deferred tax asset at June 30, 2016 and 2015:

	December 31,	December 31,
	2015	2014
Current deferred tax assets (liabilities):
Allowance for doubtful accounts	$                         -	$                       -
Vacation accrual	-	-
Total current deferred tax assets (liabilities)	-	-
Long-term deferred tax assets (liabilities):
Goodwill - impaired	2,903,618	2,903,618
Goodwill – tax amortization	(4,734,404)	(4,223,296)
Net operating loss carryforward	5,990,146	6,729,534
Valuation allowance	(4,159,360)	(5,409,856)
Total long-term deferred tax assets (liabilities)	$                         -	$                       -
Net term deferred tax assets (liabilities)	$                         -	$                       -