INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES [Abstract]

Reconciliation of Income Taxes

	December 31 ,
	2012			2011
Computed tax at statutory rate	$	(1,188,632	)	$	(2,162,435	)
State taxes		269,447			234,440
Change in valuation allowance		918,139			1,925,063
ASC 718 stock compensation shortfalls		(1	)		(1	)
Other		1,047			2,933
Provision (benefit) for taxes	$	-		$	-

Schedue of Deferred Tax Assets

	December 31 ,
	2012			2011
Deferred Tax Assets:
Accruals and reserves	$	58,080		$	50,745
Depreciation and amortization		256,353			273,267
Tax credit carryforwards		579,497			579,547
Net operating loss		20,871,772			19,926,867
Goodwill amortization		274,111			314,854
ASC 718 stock compensation		425,532			401,926
Valuation allowance		(22,465,345	)		(21,547,206	)
Total deferred tax assets	$	-		$	-

Schedule of Unrecognized Tax Benefits and Carryforwards

Balance at December 31, 2010	$	9,635,824
Additions related to prior year tax positions		-
Additions related to current year tax positions		-
Reductions related to prior year tax positions and settlements		-
Balance at December 31, 2011		9,635,824
Additions related to prior year tax positions
Additions related to current year tax positions
Reductions related to prior year tax positions and settlements
Balance at December 31, 2012	$	9,635,824