Annual report pursuant to Section 13 and 15(d)

INCOME TAXES (Tables)

v3.23.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Difference between income taxes at effective statutory rate and provision for income taxes
             
    Years Ended December 31,  
    2022     2021  
Income tax benefit at U.S. statutory rate of 21%   $ (1,441,624 )   $ (1,261,869 )
State income taxes     (247,135 )     (216,321 )
Non-deductible expenses     201,521       64,553  
Change in valuation allowance     1,487,238       1,413,637  
Total provision for income tax   $     $  
Net deferred tax assets
             
    December 31,  
    2022     2021  
Deferred Tax Asset (Liability):                
Net operating loss carryforward   $ 9,772,854     $ 8,247,427  
Intangible assets     (32,656 )     5,553  
      9,740,198       8,252,960  
Valuation allowance     (9,740,198 )     (8,252,960 )
Net deferred tax assets   $     $