INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

INCOME TAXES

Schedule of components of income tax expense (benefit)

	Years Ended
	December 31,
	2022		2021
INCOME TAX PROVISION (BENEFIT):
Current
Federal	$	—	$	—
State, net of federal benefit		—		—
Valuation Allowance		—		—
Total current		—		—
Deferred:
Federal		1,996		31,011
State, net of federal benefit		(4,407)		(9,697)
Valuation Allowance		2,411		(21,314)
Total deferred		—		—
Total income tax provision (benefit)	$	—	$	—

Schedule of effective income tax rate reconciliation

	Twelve Months Ended
	December 31,
	2022				2021
	$		%		$		%
Federal income tax provision (benefit) at statutory rate	$	(13,419)	21.0	%	$	(12,292)	21.0	%
State tax expense net of federal tax benefit		(4,407)	6.9	%		(6,873)	11.8	%
Nondeductible expenses		—	0.0	%		—	0.0	%
Expiration of net operating losses		15,415	(24.1)	%		19,482	(33.3)	%
Return-to-provision adjustments		—	0.0	%		20,997	(35.9)	%
Change in valuation allowance		2,411	(3.8)	%		(21,314)	36.4	%
Income tax provision (benefit)	$	—	0.0	%	$	—	0.0	%

Schedule of deferred tax assets and liabilities

	Twelve Months Ended
	December 31,
	2021		2020
DEFERRED TAX ASSETS, NET
Net operating loss carryforward	$	189,084	$	187,179
Accruals		506		—
Total deferred tax assets	$	189,590	$	187,179
Valuation allowance		(189,590)		(187,179)
Net deferred tax assets	$	—	$	—