INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of reconciliation of income taxes

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

	December 31 ,
	2016			2015
Computed tax at statutory rate	$	(181,894	)	$	(76,270	)
State taxes		(27,093	)		(13,459	)
Change in valuation allowance		208,988			89,729
Other		—			—
Provision (benefit) for taxes	$	—		$	—

Schedue of deferred tax assets

Deferred tax assets (liabilities) consist of the following: 

	December 31 ,
	2016			2015
Deferred Tax Assets:
Accruals and reserves	$	—		$	—
Depreciation and amortization		—			—
Federal tax credit carryforwards		239,098			239,098
State tax credit carryforwards		340,399			340,399
Net operating loss		21,033,083			20,753,940
Goodwill amortization		—			—
ASC 718 stock compensation		—			—
Valuation allowance		(21,612,580	)		(21,333,437	)
Total deferred tax assets	$	—		$	—

Schedule of unrecognized tax benefits and carryforwards

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, 2014	$	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, 2015	$	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, 2016	$	9,635,824