Quarterly report pursuant to Section 13 or 15(d)

PAYROLL TAXES PAYABLE (Details Narrative)

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PAYROLL TAXES PAYABLE (Details Narrative) (USD $)
9 Months Ended 12 Months Ended
May 31, 2013
Aug. 31, 2012
Sep. 30, 2013
Dec. 31, 2012
Sep. 30, 2011
Past due payroll taxes     $ 972,900 $ 1,080,000  
IRS
         
Past due payroll taxes     955,400 1,045,000 971,000
Monthly installment payments, payroll taxes $ 25,000 $ 12,500