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INCOME TAXES (Details 6) - USD ($)
12 Months Ended
Jan. 01, 2022
Jan. 02, 2021
INCOME TAXES    
Balance at beginning of year $ 1,078,309 $ 2,407,382
Increase (decrease) for positions taken during the current period (45,721) (28,637)
Increase (decrease) for positions taken during the prior period 0 0
Increase (decrease) resulting from the expiration of the statute of limitations (451,932) (1,300,436)
Balance at end of year $ 672,098 $ 1,078,309