Max Sound (MAXD) 10-K/A 30 Mar 21 2020 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 18, 2021	Mar. 10, 2021
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	Added more subsequent events and added inline XBRL.
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Current Fiscal Year End Date	--12-31
Entity File Number	000-51886
Entity Registrant Name	MAX SOUND CORPORATION
Entity Central Index Key	0001353499
Entity Tax Identification Number	26-3534190
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	3525 Del Mar Heights Road # 802
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92130
City Area Code	800
Local Phone Number	327-(MAXD)
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float		$ 64,134,060.52
Entity Common Stock, Shares Outstanding			6,862,102,823

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current Assets
Cash	$ 0	$ 34
Total  Assets	0	34
Current Liabilities
Accounts payable	814,239	735,845
Accrued expenses	2,307,806	1,725,327
Accrued expenses - related party	2,148,692	1,329,984
Judgement payable	819,626	819,626
Line of credit - related party	402,203	384,000
Convertible note payable	6,160,429	6,160,429
Total Current Liabilities	12,652,995	11,155,211
Commitments and Contingencies
Stockholders' Deficit
Additional paid-in capital	70,787,984	70,787,984
Treasury stock	(534,575)	(534,575)
Accumulated deficit	(82,972,471)	(81,474,653)
Total Stockholders' Deficit	(12,652,995)	(11,155,177)
Total Liabilities and Stockholders' Deficit	$ 0	$ 34

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	10,000,000,000	10,000,000,000
Common Stock, Shares, Issued	6,583,852,824	6,583,852,824
Common Stock, Shares, Outstanding	6,583,852,824	6,583,852,824
Convertible Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	10,000	10,000
Preferred Stock, Shares Outstanding	10,000,000	10,000,000

Statement of Operations

Statement of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenue
Operating Expenses
General and administrative	89,929	110,547
Consulting		20,800
Professional fees	59,200	32,754
Website development		8,250
Compensation	342,000	450,000
Total Operating Expenses	491,129	622,351
Loss from Operations	(491,129)	(622,351)
Other Income / (Expense)
Interest expense	(535,701)	(457,763)
Interest expense - related party	(497,321)	(475,555)
Amortization of debt offering costs		(3,525)
Other income	26,333
Amortization of debt discount		(169,379)
Change in fair value of embedded derivative liability		13,849,590
Total Other Income / (Expense)	(1,006,689)	12,743,368
Provision for Income  Taxes
Net Loss	$ (1,497,818)	$ 12,121,017
Net Loss Per Share  - Basic and Diluted	$ 0	$ 0
Weighted average number of shares outstanding during the year Basic and Diluted	6,583,852,824	6,577,551,453

Statement of Changes in Stockho

Statement of Changes in Stockholders' Deficit - USD ($)	Preferred Stock [Member]Series A Preferred Stock [Member]	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance,  December 31, 2019 at Dec. 31, 2018	$ 100		$ 65,867	$ 70,776,084	$ (93,595,670)	$ (534,575)	$ (23,288,194)
Shares, Issued, Beginning Balance at Dec. 31, 2018	10,000,000		6,573,852,824
Common stock issued for services ($0.0002/sh)			$ 100	11,900			$ 12,000
Stock Issued During Period, Shares, Issued for Services			10,000,000				10,000,000
Net Income (Loss)					12,121,017		$ 12,121,017
Balance,  December 31, 2020 at Dec. 31, 2019	$ 100		$ 65,967	70,787,984	(81,474,653)	(534,575)	(11,155,177)
Shares, Issued, Ending Balance at Dec. 31, 2019	10,000,000		6,583,852,824
Net Income (Loss)					(1,497,818)		(1,497,818)
Balance,  December 31, 2020 at Dec. 31, 2020	$ 100		$ 65,967	$ 70,787,984	$ (82,972,471)	$ (534,575)	$ (12,652,995)
Shares, Issued, Ending Balance at Dec. 31, 2020			6,583,852,824

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash Flows From Operating Activities:
Net Loss	$ (1,497,818)	$ 12,121,017
Adjustments to reconcile net loss to net cash used in operations
Stock and stock options issued for services		12,000
Amortization of debt offering costs		3,525
Amortization of debt discount		169,379
Change in fair value of derivative liability		(13,849,590)
Changes in operating assets and liabilities:
Increase in accounts payable	78,400	60,546
Increase in accrued expenses	582,474	479,727
Increase in accrued expenses - related party	818,708	925,555
Net Cash Used In Operating Activities	(18,236)	(77,841)
Net Cash Used In Investing Activities
Cash Flows From Financing Activities:
Proceeds from stockholder loans / lines of credit	89,655	80,646
Repayment from stockholder loans / lines of credit	(71,453)	(3,220)
Net Cash Provided by Financing Activities	18,202	77,426
Net Decrease in Cash	(34)	(415)
Cash at Beginning of Year	34	449
Cash at End of Year	0	34
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for taxes	$ 650

NOTE 1 SUMMARY OF SIGNIFICANT A

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	(A) Organization and Basis of Presentation Max Sound Corporation (the "Company") was incorporated in Delaware on December 9, 2005, under the name 43010, Inc. The Company’s business operations are focused primarily on developing and launching audio technology software. Effective March 1, 2011, the Company filed with the State of Delaware a Certificate of Amendment of Certificate of Incorporation changing our name from So Act Network, Inc. to Max Sound Corporation. On August 9, 2016, the Company moved a level down from OTCQB to OTC Pink Current Information where it is within the continued standards and pricing requirements as found in Section 2 of the OTCQB Eligibility Standards. The Company’s services may re-apply at any time after a price increase to meet all the OTCQB Eligibility Standards to be moved back to the higher OTCQB marketplace. It is management's opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statement presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. (B) Risks and Uncertainties In December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant disruptions to its economy, it has now spread to several other countries and infections have been reported globally. Because COVID-19 infections have been reported throughout the United States, certain federal, state and local governmental authorities have issued stay-at-home orders, proclamations and/or directives aimed at minimizing the spread of COVID-19. Additional, more restrictive proclamations and/or directives may be issued in the future. As a result, all of our office locations have been closed effective April 1, 2020. The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations. (C) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. (D) Cash and Cash Equivalents For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of December 31, 2020 and December 31, 2019, the Company had no (E) Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is provided using the straight-line method over the estimated useful life of three to five years. (F) Research and Development The Company has adopted the provisions of FASB Accounting Standards Codification No. 350, Intangibles - Goodwill & Other . (G) Concentration of Credit Risk The Company at times has had cash in banks in excess of FDIC insurance limits. The Company had $0 (H) Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. (I) Loss Per Share In accordance with accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share,” The computation of basic and diluted loss per share for the years ended December 31, 2020 and 2019, excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: December 31, 2020 December 31, 2019 Stock Options (Exercise price - $0.00250 — 95,332,500 Convertible Debt (Exercise price - $0.0001 $.000061 117,980,324,264 117,980,324,264 Series A Convertible Preferred Shares ( $0.01 250,000,000 250,000,000 Total 118,230,324,264 118,325,656,764 The Company’s obligations to issue shares upon conversion of its outstanding convertible notes, the exercise of stock options and warrants and conversion of its preferred stock (the “Convertible Instruments”) at current market prices for its common stock exceeds by the 114,814,177,087 (J) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”) Income Taxes. Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. 2020 2019 Deferred tax liability: $ — $ — Deferred tax asset Temporary differences Net operating loss carryforward 11,899,124 10,401,306 Valuation allowance (11,899,124 ) (10,401,306 ) Net deferred tax asset — — Net deferred tax liability $ — $ — The provision for income taxes has been computed as follows: 2020 2019 Expected income tax recovery (expense) at the statuary rate of 27.64% $ (413,938 ) $ 3,349,764 Tax effect of expenses that are not deductible for income tax purposes (net of other amounts deductible for tax purposes) 405 22 Tax effect of differences in the timing of deductibility of items for income tax purposes: — (3,777,347 ) Utilization of non-capital tax losses to offset current taxable income — — Change in valuation allowance 413,533 427,561 Provision for income taxes $ — $ — The valuation allowance was established to reduce the deferred tax asset to the amount that will more likely than not be realized. This is necessary due to the Company’s continued operating losses and the uncertainty of the Company’s ability to offset future taxable income through 2038. The net change in the valuation allowance for the year ended December 31, 2020 and 2019 was an increase of $413,533 and $427,561, respectively. The components of income tax expense related to continuing operations are as follows: 2020 2019 Federal Current $ — $ — Deferred — — Federal Total $ — $ — State and Local Current $ — $ — Deferred — — State and Local Total $ — $ — The company’s federal income tax returns for the years 2017-2017 remain subject to examination by the Internal Revenue Service through 2024. (K) Business Segments The Company operates in one segment and therefore no segment information is not presented. (L) Recent Accounting Pronouncements All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable. (M) Fair Value of Financial Instruments The carrying amounts on the Company’s financial instruments including accounts payable, derivative liability, convertible note payable, and note payable, approximate fair value due to the relatively short period to maturity for these instruments. We adopted accounting guidance for financial and non-financial assets and liabilities (ASC 820). The adoption did not have a material impact on our results of operations, financial position or liquidity. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. The following are the major categories of liabilities measured at fair value on a recurring basis: as of December 31, 2020 and December 31, 2019, using quoted prices in active markets for identical liabilities (Level 1); significant other observable inputs (Level 2); and significant unobservable inputs (Level 3): December 31, 2020 December 31, 2019 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Derivative Liabilities — — — — — — — — On December 20, 2019, the Company removed the variable component and penalties related to its convertible debt and made it a fixed price. Therefore, as of December 31, 2019 there is no longer an existing derivative liability. (N) Stock-Based Compensation In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation - Stock Compensation. Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively. Equity instruments (“instruments”) issued to other than employees are recorded based on the fair value of the instruments, as required by FASB Accounting Standards Codification No. 718. FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each grant as defined in the FASB Accounting Standards Codification. (O) Reclassification Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows. (P) Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model. (Q) Original Issue Discount For certain convertible debt issued, the Company provides the debt holder with an original issue discount. The original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt. (R) Debt Issue Costs and Debt Discount The Company may pay debt issue costs, and record debt discounts in connection with raising funds through the issuance of convertible debt. These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.

NOTE 2 GOING CONCERN

NOTE 2 GOING CONCERN	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 2 GOING CONCERN	NOTE 2 GOING CONCERN As reflected in the accompanying financial statements, the Company has an accumulated deficit of $82,972,471 $12,652,995 $12,652,995 As the Company continues to incur losses, transition to profitability is dependent upon the successful commercialization of its products and achieving a level of revenues adequate to support the Company’s cost structure. The Company may never achieve profitability, and unless and until it does, the Company will continue to need to raise additional cash. Management intends to fund future operations through additional private or public debt or equity offerings. Based on the Company’s operating plan, existing working capital at December 31, 2020 was not sufficient to meet the cash requirements to fund planned operations through December 31, 2021 without additional sources of cash. The Company continues to explore various financing alternatives, including debt and equity financings and strategic partnerships, as well as trying to generate revenue. However, at this time, the Company has no commitments to obtain any additional funds, and there can be no assurance such funds will be available on acceptable terms or at all. If the Company is unable to obtain additional funding and improve its operations, the Company’s financial condition and results of operations may be materially adversely affected, and the Company may not be able to continue operations. This raises substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty.

NOTE 3 DEBT AND ACCOUNTS PAYABL

NOTE 3 DEBT AND ACCOUNTS PAYABLE	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
NOTE 3 DEBT AND ACCOUNTS PAYABLE	NOTE 3 DEBT AND ACCOUNTS PAYABLE Debt consists of the following: As of December 31, 2020 As of December 31, 2019 Line of credit– related party $ 402,203 $ 384,000 Accrued interest – related party 1,185,747 709,039 Accrued expenses – related party 962,945 620,945 Convertible debt $ 6,160,429 $ 6,160,429 Less: debt discount — — Less: debt issue costs — — Convertible debt - net 6,160,429 6,160,429 Total current debt $ 8,711,324 $ 7,874,413 Line of credit – related party Line of credit with the principal stockholder consisted of the following activity and terms: Principal Interest Rate Balance - December 31, 2019 $ 402,472 — Borrowings during the year ended December 31, 2020 89,655 — Interest accrual 15,699 — Repayments (71,453 ) — Balance – December 31, 2020 $ 436,373 Accounts payable consists of the following: As of December 31, 2020 As of December 31, 2019 Accounts Payable $814,239 $ 735,845 Total accounts payable $814,239 $ 735,845 (A) Convertible Debt The convertible notes issued for year ended December 31, 2020 and year ended December 31, 2019, consist of the following terms: Year ended Year ended December 31, December 31, 2020 Amount of 2019 Amount of Principal Raised Principal Raised Interest Rate 0% 12% 0% 12% Default interest rate 14% 22% 14% 22% Maturity November 4, 2015 –May 22, 2019 November 4, 2015– December 7, 2018 Conversion terms 1 65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 3,691,578 3,691,578 Conversion terms 2 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 1,131,560 1,131,560 Conversion terms 3 70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 4 75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 765,000 765,000 Conversion terms 5 60% of the “Market Price”, which is the lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 6 Conversion at $0.10 per share paid on conversion paid on conversion Conversion terms 7 60% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 50,000 50,000 Conversion terms 8 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 265,050 265,050 Conversion terms 9 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. 204,579 204,579 Conversion terms 10 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 11 60% of the “Market Price”, which is the two lowest trading prices for the common stock during the twelve (12) trading day period prior to the conversion.paid on conversion paid on conversion paid on conversion Conversion terms 12 61% of the “Market Price”, which is the average of the three lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 52,662 52,662 Convertible Debt 6,160,429 6,160,429 Less: Debt Discount — — Less: Debt Issue Costs — — Convertible Debt - net 6,160,429 6,160,429 The debt holders are entitled, at their option, to convert all or part of the principal and accrued interest into shares of the Company’s common stock at conversion prices and terms discussed above. On December 20, 2019, the Company removed the variable component and penalties related to its convertible debt and made it a fixed price. Therefore, as of December 31, 2019 th ere is no longer an existing derivative liability. Convertible debt consisted of the following activity and terms: Convertible Debt Balance as of December 31, 2019 Borrowings 6,160,429 4% - 12% Conversions — Convertible Debt Balance as of December 31, 2020 — 6,160,429 (B) Debt Issue Costs The following is a summary of the Company’s debt issue costs: Year ended Year Ended December 31, 2020 December 31, 2019 Debt issue costs $ 362,423 362,423 Accumulated amortization of debt issue costs (362,423 ) (362,423 ) Debt issue costs – net $ — — During the year ended December 31, 2020 and 2019 the Company amortized $0 $3,525 (C) Debt Discount & Original Issue Discount The debt discount and the original issue discount recorded in 2020 and 2019 pertains to convertible debt that contains embedded conversion options that are required to be bifurcated and reported at fair value and original issue discounts. The Company amortized $0 $169,379 Year ended Year Ended December 31, 2020 December 31, 2019 Debt discount $ 13,221,839 13,221,839 Accumulated amortization of debt discount (13,221,839 ) (13,221,839 ) Debt discount - Net $ — — (D) Line of Credit – Related Party During the year ended December 31, 2020, the principal stockholder has advanced $89,655 and accrued $15,698 in interest and was repaid $71,453. During the year ended December 31, 2019, the principal stockholder has advanced $80,647 accrued $14,755 in interest and was repaid $3,220 under the terms of the line of credit. The line of credit balance and accrued interest as of December 31, 2020 is $436,373.

NOTE 4 STOCKHOLDERS_ DEFICIT

NOTE 4 STOCKHOLDERS’ DEFICIT	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
NOTE 4 STOCKHOLDERS’ DEFICIT	NOTE 4 STOCKHOLDERS’ DEFICIT 1. Common Stock During the year ended December 31, 2019, the Company issued the following common stock: Transaction Type Quantity Valuation Range of Value per share Services - rendered 10,000,000 $ 12,000 $ 0.0002 Total shares issued 10,000,000 $ 12,000 The Company maintains on its books and within the above financials, debt to Venture Champion Asia Limited and ICG USA LLC or its designee(s) which is currently in default and has not been converted due to ICG’s settled administrative proceeding with the SEC, where the Company awaits any rightful exemption or regulatory no-action that would render any forward moving action compliant by all the parties. The Company announced that it entered into an Agreement with Vedanti Systems Limited and Vedanti Licensing Limited (VLL) that resolves their dispute over the international Optimized Data Transmission (ODT) patent portfolio previously owned by Vedanti. The Agreement further provides that VLL and the Company will become co-owners of the pioneering portfolio. In consideration of the patent portfolio purchase, the Company issued 80,000,000 shares of its common stock to VLL. This patent portfolio consists of patents in the following countries: The United States, Australia, Austria, Cyprus, Denmark, Spain, Finland, France, Ireland, Italy, Luxembourg, Monaco, Portugal, Sweden, Turkey, Belgium, Switzerland/ Liechtenstein, United Kingdom, Greece, Netherlands and Germany. The Company continues to pursue its litigations against Google. (B) Stock Warrants The Company had no outstanding and exercisable warrants as of December 31, 2020 and 2019. (C) Stock Options The Company had no outstanding and exercisable stock options as of December 31, 2020. The following tables summarize all option grants as of December 31, 2020, and the related changes during these periods are presented below: Number of Options Weighted Weighted Average Remaining Contractual Life (In Years) Outstanding – December 31, 2019 95,332,500 — Exercised — — — Forfeited (95,332,500 ) — Outstanding – December 31, 2020 — — — Exercisable – December 31, 2020 —

NOTE 5 LITIGATION

NOTE 5 LITIGATION	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
NOTE 5 LITIGATION	NO TE 5 LITIGATION On June 1, 2016, the Company was named as a defendant in an action filed in the Superior Court of the State of California, County of Los Angeles – Central District, captioned Adli Law Group, PC v. Max Sound Corporation (Case No. BC621886). Plaintiff alleges two causes of action for Breach of Contract and a cause of action for Common Counts, all arising out of the Company’s alleged failure to pay for Plaintiff’s legal services. Even though the Company was never served with the Complaint, default was entered against the Company. The Default has been set aside and the Company has responded to the Complaint with an Answer and Cross-Complaint for Breach of Contract, Professional Negligence, Breach of Fiduciary Duty, Conversion, and Fraud, due to the fact, that among other things, Adli Law reassigned the Company's primary patent to itself. The parties had begun the discovery phase of the litigation and the Judge had set a status hearing for January 19, 2018. On June 1, 2018, Adli filed a motion for summary judgment on numerous issues. One issue raised by Adli (at the very end of their motion and in only a single paragraph) was that Max Sound was a forfeited corporation and thus, “is foreclosed from prosecuting any action in California courts.” Adli did not raise this issue before filing its papers. Max Sound’s counsel, SML Avvocati, P.C. had since learned that the California Franchise Tax Board contended that Max Sound owed back taxes, hence the forfeiture. Max Sound hired a CPA tax specialist to assist with paying its outstanding taxes which the state finally agreed were approximately $8,000 instead of the $340,000 the state had arbitrarily wrongly calculated and the Company sought to obtain a revivor to cure its forfeited status and thus be able to regain its ability to both defend itself in this action and prosecute its counterclaims. However, despite working diligently with the hope of resolving this issue before the summary judgment motion hearing set for September 6, 2018, Max Sound had not resolved its issues with the state of California and had not yet obtained a revivor. As a result of this issue and glaring mistakes by the Company’s Counsel SML Avvocati, Max Sound had to respectfully request that the court grant a stay in the proceedings until Max Sound was able to obtain a revivor or, in the alternative, a continuance of all proceedings. A stay or continuance was necessary because Max Sound’s counsel would not be able to respond to the pending summary judgment motion (or any other substantive proceeding), and Max Sound would be unable to defend itself against this action or prosecute its cross-complaint until Max Sound’s forfeited status was cured. The court provided a summary default judgment in favor of Adli one day before Max Sound obtained a revivor. In response, the Company hired Klapach & Klapach, P.C. who filed an application for an extension to file an opening brief. The extension was granted, and the opening brief was filed April 26, 2019. Adli responded with a Respondent Brief, Appendix and Motion to Augment. Max Sound’s counsel filed a reply brief. In the conclusion of the brief, Max Sound’s counsel Mr. Klapach stated: “The trial court committed error in granting summary judgment in the Adli Firm’s favor. Based on the Adli Firm’s own evidence, there were triable issues of fact regarding the Adli Firm’s claims for unpaid fees. With respect to the Steele Litigation, nearly all of the unpaid invoices that the Adli Firm sought to recover were for legal services that were separately billed to Mr. Trammell for Mr. Trammell, Mr. Wolff, and Audio Genesis’s defense. The record also reflects that Dr. Adli orally agreed to look solely to Mr. Trammell and Mr. Wolff for payment of the Adli Firm’s fees. With respect to the patent prosecution representation, triable issues of fact existed as to whether the Adli Firm’s admitted error in identifying itself – instead of Max Sound – as the assignee of the MAXD patent was a material breach that excused Max Sound’s performance and/or entitled Max Sound to set off. With respect to the Cross-Complaint, the trial court erred in concluding that Max Sound lacked the capacity to sue when Max Sound had presented the court with a Certificate of Revivor prior to the summary judgment hearing. The trial court also erred in refusing to grant Max Sound a short continuance so that it could pay its outstanding taxes and obtain a Certificate of Revivor.” No assurance can be given as to the ultimate outcome of these actions or their effect on the Company however the Company is confident it will receive a reversal in of the Summary Judgment and ultimately succeed in its cross complaint against the Adli Firm.

NOTE 6 SUBSEQUENT EVENT

NOTE 6 SUBSEQUENT EVENT	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
NOTE 6 SUBSEQUENT EVENT	NOTE 6 SUBSEQUENT EVENT On March 2, 2021, the officer advanced $1,025 On March 4, 2021, the Company signed a 10-year exclusive licensing agreement with TIP Solutions (Licensee) to implement the MAXD HD Audio Source Code into their mobile phone app and platforms. The Licensee was granted an exclusive license of MAX-D HD audio technology for an annual payment of $100,000 or $25,000 paid quarterly for up to 10 years. The agreement also calls for a license fee split in the event the following occurs: • If Licensor is TIP – 20% of total license revenue received by TIP will be paid to Max Sound within 30 days of such receipts. • If the Licensor is Max Sound and combined with TIP Solutions Smart Call Assistant, 20% of total license revenue received by Max Sound will be paid to TIP within 30 days. On March 10, 2021, the Company received a $100,000 On March 8, 2021, the Company entered into a conversion agreement executed by a note holder for 275,000,000 shares based on a conversion price of $0.0008 per share. On March 23, 2021, the Company signed a 10-year exclusive licensing agreement with Formula 4 Protocol (Licensee) to implement the MAXD HD Audio Source Code into their mobile phone app and platforms. The Licensee was granted an exclusive license of MAX-D HD audio technology for an annual payment of $100,000 or $25,000 paid quarterly for up to 10 years. The agreement also calls for a license fee split in the event the following occurs: • If Licensor is Formula 4 Protocol – 20% of total license revenue received by Formula 4 Protocol will be paid to Max Sound within 30 days of such receipts. • If the Licensor is Max Sound and combined with Formula 4 Protocol, 20% of total license revenue received by Max Sound will be paid to Formula 4 Protocol within 30 days. On March 23, 2021, the Company received a $150,000

NOTE 1 SUMMARY OF SIGNIFICANT_2

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
(A) Organization and Basis of Presentation	(A) Organization and Basis of Presentation Max Sound Corporation (the "Company") was incorporated in Delaware on December 9, 2005, under the name 43010, Inc. The Company’s business operations are focused primarily on developing and launching audio technology software. Effective March 1, 2011, the Company filed with the State of Delaware a Certificate of Amendment of Certificate of Incorporation changing our name from So Act Network, Inc. to Max Sound Corporation. On August 9, 2016, the Company moved a level down from OTCQB to OTC Pink Current Information where it is within the continued standards and pricing requirements as found in Section 2 of the OTCQB Eligibility Standards. The Company’s services may re-apply at any time after a price increase to meet all the OTCQB Eligibility Standards to be moved back to the higher OTCQB marketplace. It is management's opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statement presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year.
(B) Risks and Uncertainties	(B) Risks and Uncertainties In December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant disruptions to its economy, it has now spread to several other countries and infections have been reported globally. Because COVID-19 infections have been reported throughout the United States, certain federal, state and local governmental authorities have issued stay-at-home orders, proclamations and/or directives aimed at minimizing the spread of COVID-19. Additional, more restrictive proclamations and/or directives may be issued in the future. As a result, all of our office locations have been closed effective April 1, 2020. The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations.
(C) Use of Estimates	(C) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
(D) Cash and Cash Equivalents	(D) Cash and Cash Equivalents For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of December 31, 2020 and December 31, 2019, the Company had no
(E) Property and Equipment	(E) Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is provided using the straight-line method over the estimated useful life of three to five years.
(F) Research and Development	(F) Research and Development The Company has adopted the provisions of FASB Accounting Standards Codification No. 350, Intangibles - Goodwill & Other .
(G) Concentration of Credit Risk	(G) Concentration of Credit Risk The Company at times has had cash in banks in excess of FDIC insurance limits. The Company had $0
(H) Revenue Recognition	(H) Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured.
(I) Loss Per Share	(I) Loss Per Share In accordance with accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share,” The computation of basic and diluted loss per share for the years ended December 31, 2020 and 2019, excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: December 31, 2020 December 31, 2019 Stock Options (Exercise price - $0.00250 — 95,332,500 Convertible Debt (Exercise price - $0.0001 $.000061 117,980,324,264 117,980,324,264 Series A Convertible Preferred Shares ( $0.01 250,000,000 250,000,000 Total 118,230,324,264 118,325,656,764 The Company’s obligations to issue shares upon conversion of its outstanding convertible notes, the exercise of stock options and warrants and conversion of its preferred stock (the “Convertible Instruments”) at current market prices for its common stock exceeds by the 114,814,177,087
(J) Income Taxes	(J) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”) Income Taxes. Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. 2020 2019 Deferred tax liability: $ — $ — Deferred tax asset Temporary differences Net operating loss carryforward 11,899,124 10,401,306 Valuation allowance (11,899,124 ) (10,401,306 ) Net deferred tax asset — — Net deferred tax liability $ — $ — The provision for income taxes has been computed as follows: 2020 2019 Expected income tax recovery (expense) at the statuary rate of 27.64% $ (413,938 ) $ 3,349,764 Tax effect of expenses that are not deductible for income tax purposes (net of other amounts deductible for tax purposes) 405 22 Tax effect of differences in the timing of deductibility of items for income tax purposes: — (3,777,347 ) Utilization of non-capital tax losses to offset current taxable income — — Change in valuation allowance 413,533 427,561 Provision for income taxes $ — $ — The valuation allowance was established to reduce the deferred tax asset to the amount that will more likely than not be realized. This is necessary due to the Company’s continued operating losses and the uncertainty of the Company’s ability to offset future taxable income through 2038. The net change in the valuation allowance for the year ended December 31, 2020 and 2019 was an increase of $413,533 and $427,561, respectively. The components of income tax expense related to continuing operations are as follows: 2020 2019 Federal Current $ — $ — Deferred — — Federal Total $ — $ — State and Local Current $ — $ — Deferred — — State and Local Total $ — $ — The company’s federal income tax returns for the years 2017-2017 remain subject to examination by the Internal Revenue Service through 2024.
(K) Business Segments	(K) Business Segments The Company operates in one segment and therefore no segment information is not presented.
(L) Recent Accounting Pronouncements	(L) Recent Accounting Pronouncements All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable.
(M) Fair Value of Financial Instruments	(M) Fair Value of Financial Instruments The carrying amounts on the Company’s financial instruments including accounts payable, derivative liability, convertible note payable, and note payable, approximate fair value due to the relatively short period to maturity for these instruments. We adopted accounting guidance for financial and non-financial assets and liabilities (ASC 820). The adoption did not have a material impact on our results of operations, financial position or liquidity. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. The following are the major categories of liabilities measured at fair value on a recurring basis: as of December 31, 2020 and December 31, 2019, using quoted prices in active markets for identical liabilities (Level 1); significant other observable inputs (Level 2); and significant unobservable inputs (Level 3): December 31, 2020 December 31, 2019 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Derivative Liabilities — — — — — — — — On December 20, 2019, the Company removed the variable component and penalties related to its convertible debt and made it a fixed price. Therefore, as of December 31, 2019 there is no longer an existing derivative liability.
(N) Stock-Based Compensation	(N) Stock-Based Compensation In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation - Stock Compensation. Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively. Equity instruments (“instruments”) issued to other than employees are recorded based on the fair value of the instruments, as required by FASB Accounting Standards Codification No. 718. FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each grant as defined in the FASB Accounting Standards Codification.
(O) Reclassification	(O) Reclassification Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows.
(P) Derivative Financial Instruments	(P) Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model.
(Q) Original Issue Discount	(Q) Original Issue Discount For certain convertible debt issued, the Company provides the debt holder with an original issue discount. The original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt.
(R) Debt Issue Costs and Debt Discount	(R) Debt Issue Costs and Debt Discount The Company may pay debt issue costs, and record debt discounts in connection with raising funds through the issuance of convertible debt. These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.

NOTE 1 SUMMARY OF SIGNIFICANT_3

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies and Organization	December 31, 2020 December 31, 2019 Stock Options (Exercise price - $0.00250 — 95,332,500 Convertible Debt (Exercise price - $0.0001 $.000061 117,980,324,264 117,980,324,264 Series A Convertible Preferred Shares ( $0.01 250,000,000 250,000,000 Total 118,230,324,264 118,325,656,764
Deferred Tax Liabilities and Assets	2020 2019 Deferred tax liability: $ — $ — Deferred tax asset Temporary differences Net operating loss carryforward 11,899,124 10,401,306 Valuation allowance (11,899,124 ) (10,401,306 ) Net deferred tax asset — — Net deferred tax liability $ — $ —
Provision for Income Taxes	2020 2019 Expected income tax recovery (expense) at the statuary rate of 27.64% $ (413,938 ) $ 3,349,764 Tax effect of expenses that are not deductible for income tax purposes (net of other amounts deductible for tax purposes) 405 22 Tax effect of differences in the timing of deductibility of items for income tax purposes: — (3,777,347 ) Utilization of non-capital tax losses to offset current taxable income — — Change in valuation allowance 413,533 427,561 Provision for income taxes $ — $ —
Components of Income Tax Expense	2020 2019 Federal Current $ — $ — Deferred — — Federal Total $ — $ — State and Local Current $ — $ — Deferred — — State and Local Total $ — $ —
Summary of Significant Accounting Policies and Organization - Fair Value of Financial Instruments	December 31, 2020 December 31, 2019 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Derivative Liabilities — — — — — — — —

NOTE 3 DEBT AND ACCOUNTS PAYA_2

NOTE 3 DEBT AND ACCOUNTS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Summary of Convertible Debt	As of December 31, 2020 As of December 31, 2019 Line of credit– related party $ 402,203 $ 384,000 Accrued interest – related party 1,185,747 709,039 Accrued expenses – related party 962,945 620,945 Convertible debt $ 6,160,429 $ 6,160,429 Less: debt discount — — Less: debt issue costs — — Convertible debt - net 6,160,429 6,160,429 Total current debt $ 8,711,324 $ 7,874,413
Debt - Line of Credit With Principle Stockholder	Principal Interest Rate Balance - December 31, 2019 $ 402,472 — Borrowings during the year ended December 31, 2020 89,655 — Interest accrual 15,699 — Repayments (71,453 ) — Balance – December 31, 2020 $ 436,373
Accounts Payable	As of December 31, 2020 As of December 31, 2019 Accounts Payable $814,239 $ 735,845 Total accounts payable $814,239 $ 735,845
Schedule of Convertible Debt	Year ended Year ended December 31, December 31, 2020 Amount of 2019 Amount of Principal Raised Principal Raised Interest Rate 0% 12% 0% 12% Default interest rate 14% 22% 14% 22% Maturity November 4, 2015 –May 22, 2019 November 4, 2015– December 7, 2018 Conversion terms 1 65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 3,691,578 3,691,578 Conversion terms 2 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 1,131,560 1,131,560 Conversion terms 3 70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 4 75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 765,000 765,000 Conversion terms 5 60% of the “Market Price”, which is the lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 6 Conversion at $0.10 per share paid on conversion paid on conversion Conversion terms 7 60% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 50,000 50,000 Conversion terms 8 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 265,050 265,050 Conversion terms 9 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. 204,579 204,579 Conversion terms 10 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 11 60% of the “Market Price”, which is the two lowest trading prices for the common stock during the twelve (12) trading day period prior to the conversion.paid on conversion paid on conversion paid on conversion Conversion terms 12 61% of the “Market Price”, which is the average of the three lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 52,662 52,662 Convertible Debt 6,160,429 6,160,429 Less: Debt Discount — — Less: Debt Issue Costs — — Convertible Debt - net 6,160,429 6,160,429
Debt - Convertible Debt	Convertible debt consisted of the following activity and terms: Convertible Debt Balance as of December 31, 2019 Borrowings 6,160,429 4% - 12% Conversions — Convertible Debt Balance as of December 31, 2020 — 6,160,429
Debt - Debt Issue Costs	(B) Debt Issue Costs The following is a summary of the Company’s debt issue costs: Year ended Year Ended December 31, 2020 December 31, 2019 Debt issue costs $ 362,423 362,423 Accumulated amortization of debt issue costs (362,423 ) (362,423 ) Debt issue costs – net $ — —
Debt - Debt Discount	Year ended Year Ended December 31, 2020 December 31, 2019 Debt discount $ 13,221,839 13,221,839 Accumulated amortization of debt discount (13,221,839 ) (13,221,839 ) Debt discount - Net $ — —

NOTE 4 STOCKHOLDERS_ DEFICIT (T

NOTE 4 STOCKHOLDERS’ DEFICIT (Tables)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Stock Issued	Transaction Type Quantity Valuation Range of Value per share Services - rendered 10,000,000 $ 12,000 $ 0.0002 Total shares issued 10,000,000 $ 12,000
Stockholders' Deficit- Summary of option activity	Number of Options Weighted Weighted Average Remaining Contractual Life (In Years) Outstanding – December 31, 2019 95,332,500 — Exercised — — — Forfeited (95,332,500 ) — Outstanding – December 31, 2020 — — — Exercisable – December 31, 2020 —

Summary of Significant Accounti

Summary of Significant Accounting Policies and Organization (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	118,230,324,264	118,325,656,764
Preferred Stock [Member]
Property, Plant and Equipment [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	250,000,000	250,000,000
Equity Option [Member]
Property, Plant and Equipment [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		95,332,500
Convertible Debt Securities [Member]
Property, Plant and Equipment [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	117,980,324,264	117,980,324,264
Equity Option [Member]
Property, Plant and Equipment [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.00250
Convertible Debt [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.0001
Convertible Debt [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		0.000061
Convertible Preferred Stock [Member]
Property, Plant and Equipment [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.01

Deferred Tax Liabilities and As

Deferred Tax Liabilities and Assets (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax asset
Net operating loss carryforward	$ 11,899,124	$ 10,401,306
Valuation allowance	(11,899,124)	(10,401,306)
Net deferred tax asset
Net deferred tax liability

Provision for Income Taxes (Det

Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Expected income tax recovery (expense) at the statuary rate of 27.64%	$ (413,938)	$ 3,349,764
Tax effect of expenses that are not deductible for income tax purposes (net of other amounts deductible for tax purposes)	405	22
Tax effect of differences in the timing of deductibility of items for income tax purposes:		(3,777,347)
Utilization of non-capital tax losses to offset current taxable income
Change in valuation allowance	413,533	427,561
Provision for income taxes

Components of Income Tax Expens

Components of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Federal
Current
Deferred
Federal Total
State and Local
Current
Deferred
State and Local Total

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Organization - Fair Value of Financial Instruments (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Assets (Liabilities), at Fair Value, Net
Fair Value, Inputs, Level 1 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Assets (Liabilities), at Fair Value, Net
Fair Value, Inputs, Level 2 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Assets (Liabilities), at Fair Value, Net
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Assets (Liabilities), at Fair Value, Net

NOTE 1 SUMMARY OF SIGNIFICANT_4

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Cash Equivalents, at Carrying Value	$ 0	$ 0
Time Deposits, at or Above FDIC Insurance Limit	$ 0	$ 0
Common Stock Authorized But Unissued	114,814,177,087

NOTE 2 GOING CONCERN (Details N

NOTE 2 GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ 82,972,471	$ 81,474,653
Stockholders' Equity Attributable to Parent	12,652,995	$ 11,155,177	$ 23,288,194
Working Capital Deficit	$ (12,652,995)

Summary of Convertible Debt (De

Summary of Convertible Debt (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Line of credit– related party	$ 402,203	$ 384,000
Accrued interest – related party	1,185,747	709,039
Accrued expenses – related party	962,945	620,945
Convertible debt	6,160,429	6,160,429
Less: debt discount
Less: debt issue costs
Convertible debt - net	6,160,429	6,160,429
Total current debt	$ 8,711,324	$ 7,874,413

Debt - Line of Credit With Prin

Debt - Line of Credit With Principle Stockholder (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Line of Credit Facility [Line Items]
Long-term Line of Credit	$ 402,203	$ 384,000
Proceeds from Lines of Credit	89,655	80,646
Repayments of Lines of Credit	(71,453)	(3,220)
Principle Stockholder
Line of Credit Facility [Line Items]
Long-term Line of Credit	436,373	$ 402,472
Proceeds from Lines of Credit	89,655
Line of Credit Facility, Increase, Accrued Interest	15,699
Repayments of Lines of Credit	$ (71,453)

Accounts Payable (Details)

Accounts Payable (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Accounts Payable	$ 814,239	$ 735,845
Total accounts payable	$ 814,239	$ 735,845

Schedule of Convertible Debt (D

Schedule of Convertible Debt (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Maturity	November 4, 2015 –May 22, 2019	November 4, 2015– December 7, 2018
Convertible Debt	$ 6,160,429	$ 6,160,429
Less: Debt Discount
Less: Debt Issue Costs
Convertible Debt - net	$ 6,160,429	6,160,429
Conversion Terms 1
Debt Instrument [Line Items]
Conversion Terms	65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised	$ 3,691,578	3,691,578
Conversion Terms 2
Debt Instrument [Line Items]
Conversion Terms	65% of the “Market Price”, which is the one lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised	$ 1,131,560	1,131,560
Conversion Terms 3
Debt Instrument [Line Items]
Conversion Terms	70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principal Raised
Conversion Terms 4
Debt Instrument [Line Items]
Conversion Terms	75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised	$ 765,000	765,000
Conversion Terms 5
Debt Instrument [Line Items]
Conversion Terms	60% of the “Market Price”, which is the lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principal Raised
Conversion Terms 6
Debt Instrument [Line Items]
Conversion Terms	Conversion at $0.10 per share
Amount of Principal Raised
Conversion Terms 7
Debt Instrument [Line Items]
Conversion Terms	60% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised	$ 50,000	50,000
Conversion Terms 8
Debt Instrument [Line Items]
Conversion Terms	65% of the “Market Price”, which is the two lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised	$ 265,050	265,050
Conversion Terms 9
Debt Instrument [Line Items]
Conversion Terms	65% of the “Market Price”, which is the two lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principal Raised	$ 204,579	204,579
Conversion Terms 10
Debt Instrument [Line Items]
Conversion Terms	65% of the “Market Price”, which is the one lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principal Raised
Conversion Terms 11
Debt Instrument [Line Items]
Conversion Terms	60% of the “Market Price”, which is the two lowest trading prices for the common stock during the twelve (12) trading day period prior to the conversion.paid on conversion
Amount of Principal Raised
Conversion Terms 12
Debt Instrument [Line Items]
Conversion Terms	61% of the “Market Price”, which is the average of the three lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised	$ 52,662	$ 52,662
Minimum [Member]
Debt Instrument [Line Items]
Interest Rate	0.00%	0.00%
Default Interest rate	14.00%	14.00%
Maximum [Member]
Debt Instrument [Line Items]
Interest Rate	12.00%	12.00%
Default Interest rate	22.00%	22.00%

Debt - Convertible Debt (Detail

Debt - Convertible Debt (Details) - USD ($)	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 6,160,429
Proceeds from Convertible Debt
Debt Conversion, Converted Instrument, Amount
Long-term Debt, Gross	$ 6,160,429
Minimum [Member]
Debt Instrument [Line Items]
ConvertibleDebtInterestRate		4.00%
Maximum [Member]
Debt Instrument [Line Items]
ConvertibleDebtInterestRate		12.00%

Debt - Debt Issue Costs (Detail

Debt - Debt Issue Costs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Debt issue costs	$ 362,423	$ 362,423
Accumulated amortization of debt issue costs	(362,423)	(362,423)
Debt issue costs – net

Debt - Debt Discount (Details)

Debt - Debt Discount (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Debt discount	$ 13,221,839	$ 13,221,839
Accumulated amortization of debt discount	(13,221,839)	(13,221,839)
Debt discount - Net

NOTE 3 DEBT AND ACCOUNTS PAYA_3

NOTE 3 DEBT AND ACCOUNTS PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Amortization of Debt Issuance Costs		$ 3,525
Amortization of Debt Issuance Costs and Discounts		$ 169,379
Line of Credit Facility, Description	During the year ended December 31, 2020, the principal stockholder has advanced $89,655 and accrued $15,698 in interest and was repaid $71,453. During the year ended December 31, 2019, the principal stockholder has advanced $80,647 accrued $14,755 in interest and was repaid $3,220 under the terms of the line of credit. The line of credit balance and accrued interest as of December 31, 2020 is $436,373.

Stock Issued (Details)

Stock Issued (Details)	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Equity [Abstract]
Stock Issued During Period, Shares, Issued for Services | shares	10,000,000
Stock Issued During Period, Value, Issued for Services | $	$ 12,000
[custom:SharesIssuedForServicesValuePerShare] | $ / shares	$ 0.0002
Stock Issued During Period, Shares, Other | shares	10,000,000
Stock Issued During Period, Value, Other | $	$ 12,000

Stockholders' Deficit- Summary

Stockholders' Deficit- Summary of option activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Equity [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		95,332,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	(95,332,500)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number

NOTE 6 SUBSEQUENT EVENT (Detail

NOTE 6 SUBSEQUENT EVENT (Details Narrative) - USD ($)	Mar. 24, 2021	Mar. 09, 2021	Mar. 05, 2021	May 04, 2020	Mar. 23, 2021	Mar. 10, 2021
Subsequent Event [Line Items]
Advance under terms of Line of Credit Agreement				$ 1,025
Payment from Licensee					$ 150,000	$ 100,000
Conversion Agreement Terms		On March 8, 2021, the Company entered into a conversion agreement executed by a note holder for 275,000,000 shares based on a conversion price of $0.0008 per share.
[custom:PaymentFromLicensee-0]					$ 150,000	$ 100,000
Agreement 1 [Member]
Subsequent Event [Line Items]
License Terms			The Licensee was granted an exclusive license of MAX-D HD audio technology for an annual payment of $100,000 or $25,000 paid quarterly for up to 10 years.
Agreement 2 [Member]
Subsequent Event [Line Items]
License Terms	On March 23, 2021, the Company signed a 10-year exclusive licensing agreement with Formula 4 Protocol (Licensee) to implement the MAXD HD Audio Source Code into their mobile phone app and platforms. The Licensee was granted an exclusive license of MAX-D HD audio technology for an annual payment of $100,000 or $25,000 paid quarterly for up to 10 years.