INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

INCOME TAXES [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of the difference between income taxes at the statutory rate and the income tax provision for the years ended:

	December 31,
	2013			2012
Computed tax at statutory rate	$	(481,923	)	$	(1,188,632	)
State taxes		(98,365	)		269,447
Change in valuation allowance		574,520			918,139
Other		5,768			1,046
Provision (benefit) for taxes	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets (liabilities) consist of the following:

	December 31 ,
	2013			2012
Deferred Tax Assets:
Accruals and reserves	$	11,003		$	58,080
Depreciation and amortization		139,045			256,353
Tax credit carryforwards		579,497			579,497
Net operating loss		20,910,696			20,871,772
Goodwill amortization		233,485			274,111
ASC 718 stock compensation		44,370			425,532
Valuation allowance		(21,918,096	)		(22,465,345	)
Total deferred tax assets	$	-		$	-

Schedule of Unrecognized Tax Benefits

We have unrecognized tax benefits attributable to losses and minimum tax credit carryforwards that were incurred by USHG prior to the merger in March 2004 as follows:

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
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, 2013	$	9,635,824