Quarterly report pursuant to sections 13 or 15(d)

NOTE 7 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation

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NOTE 7 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation
9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Schedule of Effective Income Tax Rate Reconciliation [Abstract]    
Federal income tax rate 34.00% 34.00%
State income tax, net of federal benefit 6.00% 6.00%
Permanent differences 8.00% (121.00%)
Effective income tax rate 48.00% (81.00%)
Effect on valuation allowance (48.00%) 81.00%
Effective income tax rate 0.00% 0.00%