Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2014
Income Tax [Abstract]
Income Taxes	7. Income Taxes At March 31, 2014 and December 31, 2013, the Company had federal and state net operating losses of approximately $32,100,000 and $31,700,000, respectively. The federal and state operating losses begin to expire in 2015. Utilization of the net operating loss carry-forwards may be subject to a substantial annual limitation due to the ownership change limitations provided by the Internal Revenue Code of 1986, as amended (the “Internal Revenue Code”), and similar state provisions. The Company has not performed a detailed analysis to determine whether an ownership change under Section 382 of the Internal Revenue Code has occurred. The effect of an ownership change would be the imposition of an annual limitation on the use of net operating loss carry-forwards attributable to the periods before the change. The Company is delinquent in filing its federal and state income tax returns beginning with the 2004 taxable year. The Company has not received any notices for any payments resulting from this matter.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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Radioio, Inc. 10-Q