NOTE 5 – Income Taxes

The Company records its income taxes in accordance with ASC 740 Income Taxes. The Company incurred net operating losses during all periods presented resulting in a deferred tax asset, which has been fully allowed for; therefore, the net benefit and expense resulted in no income taxes.

The Company has unpaid obligations to the Internal Revenue Service for payroll taxes, including accrued penalties and interest, in the amount of $102,938 at December 31, 2014 and $128,782 at December 31, 2015.