Max Sound (MAXD) 10-Q 31 Aug 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2022	Aug. 30, 2022
Cover [Abstract]
Entity Registrant Name	MAX SOUND CORPORATION
Entity Central Index Key	0001353499
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jun. 30, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		7,828,769,489
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-51886
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	26-3534190
Entity Address Address Line 1	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	327-6293
Entity Interactive Data Current	Yes

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Total Assets	$ 56	$ 0
Current Liabilities
Accounts payable	890,488	863,061
Cash overdraft	0	47
Accrued expenses	3,147,765	2,870,458
Accrued expenses - related party	3,290,311	2,910,864
Judgement payable	819,626	819,626
Line of credit - related party	334,816	363,336
Convertible note payable	5,792,429	5,940,429
Total Current Liabilities	14,275,435	13,767,821
Commitments and Contingencies	0	0
Stockholders' Deficit
Preferred stock value	0	0
Common stock, $0.00001 par value; 10,000,000,000 shares authorized, 7,352,186,157 and 6,878,852,823 shares issued and outstanding, respectively	75,450	70,717
Additional paid-in capital	71,271,501	71,063,234
Treasury stock	(534,575)	(534,575)
Accumulated deficit	(85,087,855)	(84,367,297)
Total Stockholders' Deficit	(14,275,379)	(13,767,821)
Total Liabilities and Stockholders' Deficit	56	0
Series A Preferred Stock [Member]
Stockholders' Deficit
Preferred stock value	$ 100	$ 100

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
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	7,352,186,157	6,878,852,823
Common Stock, Shares, Outstanding	7,352,186,157	6,878,852,823
Series, A 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	10,000,000	10,000,000
Preferred Stock, Shares Outstanding	10,000,000	10,000,000

Condensed Statements of Operati

Condensed Statements of Operations (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Condensed Statements of Operations (UNAUDITED)
Revenue	$ 0	$ 0	$ 0	$ 251,000
Operating Expenses
General and administrative	8,077	213,649	47,620	231,810
Professional fees	8,500	38,334	27,200	42,334
Compensation	72,000	72,000	144,000	144,000
Total Operating Expenses	88,577	323,983	218,820	418,144
Loss from Operations	(88,577)	(323,983)	(218,820)	(167,144)
Other Income / (Expense)
Interest expense	(132,738)	(134,440)	(266,291)	(270,471)
Interest expense - related party	(118,239)	(119,010)	(235,447)	(236,699)
Total Other Income / (Expense)	(250,977)	(253,450)	(501,738)	(507,170)
Provision for Income Taxes	0	0	0	0
Net Loss	$ (339,554)	$ (577,433)	$ (720,558)	$ (674,314)
Net Loss Per Share - Basic and Diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of shares outstanding during the year Basic and Diluted	7,315,775,900	66,866,808,624	7,098,521,331	6,766,532,381

Condensed Statement of Changes

Condensed Statement of Changes in Stockholders' Deficit (UNAUDITED) - USD ($)	Total	Series A, Preferred Stock	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Treasury Stock
Balance, shares at Dec. 31, 2020		10,000,000		6,583,852,824
Balance, amount at Dec. 31, 2020	$ (12,652,995)	$ 100	$ 0	$ 65,967	$ 70,787,984	$ (82,972,471)	$ (534,575)
Common stock issued in exchange for note payable ($0.0008/sh), shares				275,000,000
Common stock issued in exchange for note payable ($0.0008/sh), amount	220,000	0	0	$ 2,750	217,250	0	0
Common stock issued for services ($0.003/sh), shares				20,000,000
Common stock issued for services ($0.003/sh), amount	60,000	0	0	$ 2,000	58,000	0	0
Net loss	(674,314)	0	0	0	0	(674,314)	0
Balance, amount at Jun. 30, 2021	(13,047,309)	$ 100	0	$ 70,717	71,063,234	(83,646,785)	(534,575)
Balance, shares at Jun. 30, 2021		10,000,000		6,878,852,824
Balance, shares at Mar. 31, 2021		10,000,000		6,858,852,824
Balance, amount at Mar. 31, 2021	(12,529,876)	$ 100	0	$ 68,717	71,005,234	(83,069,352)	(534,575)
Common stock issued for services ($0.003/sh), shares				20,000,000
Common stock issued for services ($0.003/sh), amount	60,000	0	0	$ 2,000	58,000	0	0
Net loss	(577,433)	0	0	0	0	(577,433)	0
Balance, amount at Jun. 30, 2021	(13,047,309)	$ 100	0	$ 70,717	71,063,234	(83,646,785)	(534,575)
Balance, shares at Jun. 30, 2021		10,000,000		6,878,852,824
Balance, shares at Dec. 31, 2021		10,000,000		6,878,852,824
Balance, amount at Dec. 31, 2021	(13,767,821)	$ 100	0	$ 70,717	71,063,234	(84,367,297)	(534,575)
Common stock issued for services ($0.003/sh), amount	0
Net loss	(720,558)	0	0	$ 0	0	(720,558)	0
Common stock issued in exchange for note payable ($0.00045/sh), shares				473,333,333
Common stock issued in exchange for note payable ($0.00045/sh), amount	213,000	0	0	$ 4,733	208,267	0	0
Balance, amount at Jun. 30, 2022	(14,275,379)	$ 100	0	$ 75,450	71,271,501	(85,087,855)	(534,575)
Balance, shares at Jun. 30, 2022		10,000,000		7,352,186,157
Balance, shares at Mar. 31, 2022		10,000,000		6,878,852,824
Balance, amount at Mar. 31, 2022	(14,148,825)	$ 100	0	$ 70,714	71,063,234	(84,748,301)	(534,575)
Net loss	(339,554)	0	0	$ 0	0	(339,554)	0
Common stock issued in exchange for note payable ($0.00045/sh), shares				473,333,333
Common stock issued in exchange for note payable ($0.00045/sh), amount	213,000	0	0	$ 4,733	208,267	0	0
Balance, amount at Jun. 30, 2022	$ (14,275,379)	$ 100	$ 0	$ 75,450	$ 71,271,501	$ (85,087,855)	$ (534,575)
Balance, shares at Jun. 30, 2022		10,000,000		7,352,186,157

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (UNAUDITED) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash Flows From Operating Activities:
Net Loss	$ (720,558)	$ (674,314)
Adjustments to reconcile net loss to net cash used in operations
Stock issued for services	0	60,000
Increase in prepaid expenses	0	(3,000)
Increase in accounts payable	27,427	8,847
Increase in accrued expenses	277,307	281,499
Increase in accrued expenses - related party	379,447	378,700
Net Cash Provided by (Used in) Operating Activities	(36,377)	51,732
Net Cash Used In Investing Activities	0	0
Cash Flows From Financing Activities:
Proceeds from stockholder loans / lines of credit	11,520	61,485
Repayment from stockholder loans / lines of credit	(40,040)	(112,143)
Cash overdraft	(47)	0
Proceeds from issuance of convertible note	65,000	0
Net Cash Provided by (Used in) Financing Activities	36,433	(50,658)
Net Increase in Cash	56	1,074
Cash at Beginning of Period	0	0
Cash at End of Period	56	1,074
Supplemental disclosure of cash flow information:
Cash paid for interest	0	0
Cash paid for taxes	0	0
Shares issued in conversion of convertible debt	$ 213,000	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	6 Months Ended
	Jun. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	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. These unaudited interim financial statements should be read in conjunction with the consolidated financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2021, filed with the SEC on April 19, 2022. (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 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 June 30, 2022, and December 31, 2021, the Company had no cash equivalents. (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 (“ASC Topic 350”). Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years. Expenses subsequent to the launch have been expensed as website development expenses. (G) Concentration of Credit Risk The Company at times has had cash in banks in excess of FDIC insurance limits. The Company had $0 in excess of FDIC insurance limits as of June 30, 2022 and December 31, 2021. (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,” Basic earnings (loss) per share (“EPS”) is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted EPS gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Diluted EPS excludes all dilutive potential of shares of common stock if their effect is anti-dilutive. Because of the Company’s net losses, the effects of stock warrants and stock options would be anti-dilutive and, accordingly, is excluded from the computation of earnings per share. The computation of basic and diluted loss per share for the three and six months ended June 30, 2022 and 2021, excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: June 30, June 30, 2022 2021 Convertible Debt (Exercise price - $0.0001 - $0.000061/share) 10,663,523,277 117,980,324,264 Series A Convertible Preferred Shares ($0.01/share) 250,000,000 250,000,000 Total 10,913,523,277 118,230,324,264 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 7,792,376,100 authorized but unissued shares of Common Stock as of the date of this report (the “Potentially Issuable Shares”). While it is uncertain whether the Company would receive requests to issue all of the Potentially Issuable Shares and the number of such shares fluctuates based on the market price of the Company’s common stock, the Company may increase the number of its authorized shares of common stock or effectuate a recapitalization, or a combination of both, in order to make available additional shares of its Common Stock for the Potentially Issuable Shares. Such action would require shareholder approval. Until such time as the Company has a sufficient number of shares of its Common Stock for issuance to cover the Potentially Issuable Shares, the Company could be subject to penalties and damages to the holders of the Convertible Instruments in the event it does not deliver the Potentially Issuable Shares upon request by a holder of the Convertible Instruments. Furthermore, the lack of available shares of common stock may be deemed a default under one or more of the Convertible Instruments. (J) Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The Company adopted the provisions of Accounting Standards Codification (“ASC”) Topic 740-10, which prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has evaluated and concluded that there are no material tax positions requiring recognition in the Company’s unaudited condensed consolidated financial statements as of June 30, 2022. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. The Company’s, 2019, 2020, and 2021 tax returns remain open for audit for Federal and State taxing authorities. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as general and administrative expenses in the statement of operations. (K) Business Segments The Company operates in one segment and therefore no segment information is not presented. (L) Recent Accounting Pronouncements Changes to accounting principles are established by the FASB in the form of ASUs to the FASB’s Codification. We consider the applicability and impact of all ASUs on our financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the FASB in the form of Accounting Standards Updates (“ASU”) through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the financial statements of the Company. In August 2020, FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity; Own Equity (“ASU 2020-06”), as part of its overall simplification initiative to reduce costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements. Among other changes, the new guidance removes from GAAP separation models for convertible debt that require the convertible debt to be separated into a debt and equity component, unless the conversion feature is required to be bifurcated and accounted for as a derivative or the debt is issued at a substantial premium. As a result, after adopting the guidance, entities will no longer separately present such embedded conversion features in equity and will instead account for the convertible debt wholly as debt. The new guidance also requires use of the “if-converted” method when calculating the dilutive impact of convertible debt on earnings per share, which is consistent with the Company’s current accounting treatment under the current guidance. The guidance is effective for financial statements issued for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years, with early adoption permitted, but only at the beginning of the fiscal year. The Company adopted the guidance under ASU 2020-06 on January 1, 2022. The adoption of this guidance and had no material impact on the Company’s financial statements. (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 June 30, 2022 and December 31, 2021, using quoted prices in active markets for identical liabilities (Level 1); significant other observable inputs (Level 2); and significant unobservable inputs (Level 3): June 30, 2022 December 31, 2021 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total - - - - - - - - (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 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.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2022
GOING CONCERN
GOING CONCERN	NOTE 2 GOING CONCERN As reflected in the accompanying condensed unaudited financial statements, the Company has an accumulated deficit of $85,087,855 stockholders’ deficit of $14,275,379 and working capital deficit of $14,275,379. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. 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, 2021 was not sufficient to meet the cash requirements to fund planned operations through December 31, 2022 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.

DEBT AND ACCOUNTS PAYABLE

DEBT AND ACCOUNTS PAYABLE	6 Months Ended
	Jun. 30, 2022
DEBT AND ACCOUNTS PAYABLE
DEBT AND ACCOUNTS PAYABLE	NOTE 3 DEBT AND ACCOUNTS PAYABLE Debt consists of the following: As of As of June 30, December 31, 2022 2021 Line of credit- related party $ 334,816 $ 363,336 Accrued interest - related party 1,897,366 1,661,919 Accrued expenses - related party 1,392,945 1,248,945 Convertible debt $ 5,792,429 $ 5,940,429 Total current debt $ 9,417,556 $ 9,214,629 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, 2021 $ 363,336 4 % Borrowings during the six months ended June 30, 2022 11,520 - Repayments (40,040 ) - Balance – June 30, 2022 $ 334,816 4 % Accounts payable consists of the following: As of As of June 30, December 31, 2022 2021 Accounts Payable $ 890,488 $ 863,061 Total accounts payable $ 890,488 $ 863,061 (A) Convertible Debt On December 20, 2019, the Company removed the variable component and penalties related to its convertible debt and made it a fixed price. Convertible debt consisted of the following activity and terms: Convertible Debt Balance as of December 31, 2021 $ 5,940,429 4%-12% Repayments (213,000 ) Borrowing 65,000 6%-8% Convertible Debt Balance as of June 30, 2022 $ 5,792,429 4%-12% On April 11, 2022, the Company issued a convertible promissory note in the amount of $15,000. The note carries a rate of 8% and is due on October 11, 2022. The note further contains a provision that the lender may convert any part of the note, including accrued interest, that is unpaid into the Company’s common stock at a fixed rate. On March 28, 2022, the Company issued a convertible promissory note in the amount of $5,000. The note carries a rate of 8% and is due on September 28, 2022. The note further contains a provision that the lender may convert any part of the note, including accrued interest, that is unpaid into the Company’s common stock at a fixed rate. On March 1, 2022, the Company issued a convertible promissory note in the amount of $15,000. The note carries a rate of 8% and is due on September 1, 2022. The note further contains a provision that the lender may convert any part of the note, including accrued interest, that is unpaid into the Company’s common stock at a fixed rate. On February 11, 2022, the Company issued two convertible promissory notes in the amount of $15,000 each. The note carries a rate of 6% and is due on August 11, 2022. The note further contains a provision that the lender may convert any part of the note, including accrued interest, that is unpaid into the Company’s common stock at a fixed rate. (D) Line of Credit - Related Party During the six months ended June 30, 2022, the principal stockholder has advanced $11,520 and accrued $6,941 in interest and was repaid $40,040. The line of credit balance and accrued interest as of June 30, 2022 and December 31, 2021 is $391,682 and $363,336, respectively.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	6 Months Ended
	Jun. 30, 2022
STOCKHOLDERS DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 4 STOCKHOLDERS’ DEFICIT Common Stock On April 8, 2022, the Company entered into a conversion agreement executed by a note holder for 473,333,333 shares based on a conversion price of $0.00045 per share in exchange for $213,000 convertible loan balance. On April 20, 2021, the Company issued 20,000,000 shares of its common stock with a fair value of $60,000 ($0.003 /share) based on the most recent market value. Stock Warrants The Company had no outstanding and exercisable warrants as of June 30, 2022 and December 31, 2021. Stock Options The Company had no outstanding and exercisable stock options as of June 30, 2022 and December 31, 2021.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2022
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 5 COMMITMENTS AND CONTINGENCIES 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: 5. If Licensor is TIP - 20% of total license revenue received by TIP will be paid to Max Sound within 30 days of such receipts. 6. 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 payment from the Licensee. 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: 1. 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. 2. 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 payment from the Licensee.

LITIGATION

LITIGATION	6 Months Ended
	Jun. 30, 2022
COMMITMENTS AND CONTINGENCIES
LITIGATION	NOTE 6 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. On September 2, 2021, the honorable Judge Latham of the United States Bankruptcy Court Southern District of California, approved a global settlement in the Chapter’s 11 and 7 bankruptcy filing (case number 20-01894) of Greg Halpern - Max Sound Founder and CEO. Although there are more motions and procedures still to be completed over the next few months, we believe this is an extremely positive outcome to our future. In addition, there are ongoing positive discussions with Google on their related claim that we expect to result in an outcome economically beneficial to the company and its founder. 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. On September 6, 2018, The court provided a summary default judgment in favor of Adli one day before Max Sound obtained a 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. On September 2, 2021, the United States Bankruptcy Court Southern District of California, approved a global settlement in the Chapter’s 11 and 7 bankruptcy filing (case number 20-01894) of Greg Halpern - Max Sound Founder and CEO. The Court Granted Discharge on March 13, 2022. One new item substantial in our 8K later this week will positively alter our entire legal future in the best possible way.

SUBSEQUENT EVENT

SUBSEQUENT EVENT	6 Months Ended
	Jun. 30, 2022
SUBSEQUENT EVENT
SUBSEQUENT EVENT	NOTE 7 SUBSEQUENT EVENTS On December 13, 2021, the company entered into an exclusive Sales, Marketing and Distribution Partnership Agreement to work in an enterprise known as InGroundAssets in partnership with Jose Ignacio Natera Ramirez. The Company acquired certain rights to assets that can be harvested in Mexico in exchange for 300 million shares of the Company. An 8K will be filed no later than the current week of this filing demonstrating that the first income payment of five figures and second payment of six figures expected by quarter end from our Partnership for certain additional income will represent the success beginning in the InGroundAssets program.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Policies)	6 Months Ended
	Jun. 30, 2022
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. These unaudited interim financial statements should be read in conjunction with the consolidated financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2021, filed with the SEC on April 19, 2022.
(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 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 June 30, 2022, and December 31, 2021, the Company had no cash equivalents.
(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 (“ASC Topic 350”). Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years. Expenses subsequent to the launch have been expensed as website development expenses.
(G) Concentration of Credit Risk	The Company at times has had cash in banks in excess of FDIC insurance limits. The Company had $0 in excess of FDIC insurance limits as of June 30, 2022 and December 31, 2021.
(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,” Basic earnings (loss) per share (“EPS”) is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted EPS gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Diluted EPS excludes all dilutive potential of shares of common stock if their effect is anti-dilutive. Because of the Company’s net losses, the effects of stock warrants and stock options would be anti-dilutive and, accordingly, is excluded from the computation of earnings per share. The computation of basic and diluted loss per share for the three and six months ended June 30, 2022 and 2021, excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: June 30, June 30, 2022 2021 Convertible Debt (Exercise price - $0.0001 - $0.000061/share) 10,663,523,277 117,980,324,264 Series A Convertible Preferred Shares ($0.01/share) 250,000,000 250,000,000 Total 10,913,523,277 118,230,324,264 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 7,792,376,100 authorized but unissued shares of Common Stock as of the date of this report (the “Potentially Issuable Shares”). While it is uncertain whether the Company would receive requests to issue all of the Potentially Issuable Shares and the number of such shares fluctuates based on the market price of the Company’s common stock, the Company may increase the number of its authorized shares of common stock or effectuate a recapitalization, or a combination of both, in order to make available additional shares of its Common Stock for the Potentially Issuable Shares. Such action would require shareholder approval. Until such time as the Company has a sufficient number of shares of its Common Stock for issuance to cover the Potentially Issuable Shares, the Company could be subject to penalties and damages to the holders of the Convertible Instruments in the event it does not deliver the Potentially Issuable Shares upon request by a holder of the Convertible Instruments. Furthermore, the lack of available shares of common stock may be deemed a default under one or more of the Convertible Instruments.
(J) Income Taxes	The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The Company adopted the provisions of Accounting Standards Codification (“ASC”) Topic 740-10, which prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has evaluated and concluded that there are no material tax positions requiring recognition in the Company’s unaudited condensed consolidated financial statements as of June 30, 2022. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. The Company’s, 2019, 2020, and 2021 tax returns remain open for audit for Federal and State taxing authorities. The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as general and administrative expenses in the statement of operations.
(K) Business Segments	The Company operates in one segment and therefore no segment information is not presented.
(L) Recent Accounting Pronouncements	Changes to accounting principles are established by the FASB in the form of ASUs to the FASB’s Codification. We consider the applicability and impact of all ASUs on our financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the FASB in the form of Accounting Standards Updates (“ASU”) through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the financial statements of the Company. In August 2020, FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity; Own Equity (“ASU 2020-06”), as part of its overall simplification initiative to reduce costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements. Among other changes, the new guidance removes from GAAP separation models for convertible debt that require the convertible debt to be separated into a debt and equity component, unless the conversion feature is required to be bifurcated and accounted for as a derivative or the debt is issued at a substantial premium. As a result, after adopting the guidance, entities will no longer separately present such embedded conversion features in equity and will instead account for the convertible debt wholly as debt. The new guidance also requires use of the “if-converted” method when calculating the dilutive impact of convertible debt on earnings per share, which is consistent with the Company’s current accounting treatment under the current guidance. The guidance is effective for financial statements issued for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years, with early adoption permitted, but only at the beginning of the fiscal year. The Company adopted the guidance under ASU 2020-06 on January 1, 2022. The adoption of this guidance and had no material impact on the Company’s financial statements.
(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 June 30, 2022 and December 31, 2021, using quoted prices in active markets for identical liabilities (Level 1); significant other observable inputs (Level 2); and significant unobservable inputs (Level 3): June 30, 2022 December 31, 2021 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total - - - - - - - -
(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 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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Tables)	6 Months Ended
	Jun. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION
Schedule Of Antidilutive Securities Excluded From Computation Of Earnings Per Share	June 30, June 30, 2022 2021 Convertible Debt (Exercise price - $0.0001 - $0.000061/share) 10,663,523,277 117,980,324,264 Series A Convertible Preferred Shares ($0.01/share) 250,000,000 250,000,000 Total 10,913,523,277 118,230,324,264
Summary of significant accounting policies and organization - fair value of financial instruments	June 30, 2022 December 31, 2021 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total - - - - - - - -

DEBT AND ACCOUNTS PAYABLE (Tabl

DEBT AND ACCOUNTS PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2022
DEBT AND ACCOUNTS PAYABLE
Schedule of debt - line of credit with principle stockholder	NOTE 3 DEBT AND ACCOUNTS PAYABLE Debt consists of the following: As of As of June 30, December 31, 2022 2021 Line of credit- related party $ 334,816 $ 363,336 Accrued interest - related party 1,897,366 1,661,919 Accrued expenses - related party 1,392,945 1,248,945 Convertible debt $ 5,792,429 $ 5,940,429 Total current debt $ 9,417,556 $ 9,214,629 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, 2021 $ 363,336 4 % Borrowings during the six months ended June 30, 2022 11,520 - Repayments (40,040 ) - Balance – June 30, 2022 $ 334,816 4 % Accounts payable consists of the following: As of As of June 30, December 31, 2022 2021 Accounts Payable $ 890,488 $ 863,061 Total accounts payable $ 890,488 $ 863,061
Summary of convertible debt	Convertible debt consisted of the following activity and terms: Convertible Debt Balance as of December 31, 2021 $ 5,940,429 4%-12% Repayments (213,000 ) Borrowing 65,000 6%-8% Convertible Debt Balance as of June 30, 2022 $ 5,792,429 4%-12%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details) - $ / shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	10,913,523,277	118,230,324,264
Minimum [Member] | Convertible Debt [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.0001
Maximum [Member] | Convertible Debt [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.000061
Preferred Stocks
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	250,000,000	250,000,000
Convertible Preferred Stock [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.01
Convertible Debt Securitie [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	10,663,523,277	117,980,324,264

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details 1) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Derivative Assets (Liabilities), at Fair Value, Net	$ 0	$ 0
Fair Value, Inputs, Level 1 [Member]
Derivative Assets (Liabilities), at Fair Value, Net	0	0
Fair Value, Inputs, Level 2 [Member]
Derivative Assets (Liabilities), at Fair Value, Net	0	0
Fair Value, Inputs, Level 3 [Member]
Derivative Assets (Liabilities), at Fair Value, Net	$ 0	$ 0

SUMMARY OF SUMMARY OF SIGNIFICA

SUMMARY OF SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION
Cash Equivalents, at Carrying Value	$ 0	$ 0
Time Deposits, at or Above FDIC Insurance Limit	$ 0	$ 0
Common Stock Authorized But Unissued	7,792,376,100

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
GOING CONCERN
Accumulated Deficit	$ (85,087,855)		$ (84,367,297)
Stockholders' Equity Attributable to Parent	(14,275,379)	$ (14,148,825)	$ (13,767,821)	$ (13,047,309)	$ (12,529,876)	$ (12,652,995)
Working Capital Deficit	$ (14,275,379)

DEBT AND ACCOUNTS PAYABLE (Deta

DEBT AND ACCOUNTS PAYABLE (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
DEBT AND ACCOUNTS PAYABLE
Line of credit- related party	$ 334,816	$ 363,336
Accrued interest - related party	1,897,366	1,661,919
Accrued expenses - related party	1,392,945	1,248,945
Convertible debt	5,792,429	5,940,429
Total current debt	$ 9,417,556	$ 9,214,629

DEBT AND ACCOUNTS PAYABLE (De_2

DEBT AND ACCOUNTS PAYABLE (Details 1) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Borrowings during the six months ended June 30, 2022	$ 11,520	$ 61,485
Principle Stockholder [Member]
Beginning balance - December 31, 2021	363,336
Borrowings during the six months ended June 30, 2022	11,520
Repayments	(40,040)
Ending balance - June 30, 2022	$ 334,816
Interest Rate [Member]
Balance - December 31, 2021	4%
Borrowings during the three months ended March 31, 2022	0%
Repayments	0%
Ending balance - June 30, 2022	4%

DEBT AND ACCOUNTS PAYABLE (De_3

DEBT AND ACCOUNTS PAYABLE (Details 2) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
DEBT AND ACCOUNTS PAYABLE
Accounts Payable	$ 890,488	$ 863,061
Total accounts payable	$ 890,488	$ 863,061

DEBT AND ACCOUNTS PAYABLE (De_4

DEBT AND ACCOUNTS PAYABLE (Details 3) - USD ($)	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Convertible Debt Balance as of December 31, 2021	$ 5,940,429
Repayment	(213,000)
Borrowings	65,000
Convertible Debt Balance as of June 30, 2022	$ 5,792,429
Minimum [Member]
Borrowings	6%
Convertible Debt Interest Rate	4%	4%
Maximum [Member]
Borrowings	8%
Convertible Debt Interest Rate	12%	12%

DEBT AND ACCOUNTS PAYABLE (De_5

DEBT AND ACCOUNTS PAYABLE (Details Narrative) - USD ($)				1 Months Ended	6 Months Ended	12 Months Ended
	Apr. 11, 2022	Mar. 01, 2022	Feb. 11, 2022	Mar. 28, 2022	Jun. 30, 2022	Dec. 31, 2021
DEBT AND ACCOUNTS PAYABLE
Convertible promissory note issued	$ 15,000	$ 15,000	$ 15,000	$ 5,000
Advanced from line of credit - Related Party					$ 11,520
Interest rate on convertible promissory note	8%	8%	6%	8%
Maturity date	Oct. 11, 2022	Sep. 01, 2022	Aug. 11, 2022	Sep. 28, 2022
Interest accrual					6,941
Repayment of debt					40,040
Line of credit balance and accrued interest					$ 391,682	$ 363,336

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)		1 Months Ended
	Apr. 08, 2022	Apr. 20, 2021	Jun. 30, 2022	Dec. 31, 2021
Conversion price per shares		$ 0.003
Issuance of common stock		20,000,000
Fair value of share		$ 60,000
Description of conversion agreement	On April 8, 2022, the Company entered into a conversion agreement executed by a note holder for 473,333,333 shares based on a conversion price of $0.00045 per share in exchange for $213,000 convertible loan balance
Outstanding Stock Option			0	0
Exercisable Stock Option			0	0
Warrants [Member]
Exercisable Stock Option			0	0
Outstanding Warrants			0	0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended
	Mar. 10, 2021	Mar. 23, 2021	Mar. 04, 2021
Description of license fee			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
Formula 4 Protocol [Member]
Description of license fee		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
Term agreement		10
Payment from Licensee		$ 150,000
Annual payment of license		100,000
Quarterly Payment of license		$ 25,000
Description of Formula 4 Protocol		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
TIP Solutions [Member]
Term agreement			10
Payment from Licensee	$ 100,000
Annual payment of license			$ 100,000
Quarterly Payment of license			$ 25,000
Description of Licensor TIP			If Licensor is TIP - 20% of total license revenue received by TIP will be paid to Max Sound within 30 days of such receipts

LITIGATION (Details Narrative)

LITIGATION (Details Narrative)	6 Months Ended
	Jun. 30, 2022
SML Avvocati, P.C. [Member]
Paying outstanding taxes description	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