NOTE 6 — OTHER ACCRUED LIABILITIES

Accrued tax liabilities consist of delinquent payroll taxes, interest, and penalties owed by us to the Internal Revenue Service (“IRS”) and other tax entities.

Accrued liabilities consist of the following:

 SCHEDULE OF ACCRUED LIABILITIES

Other accrued liabilities as of June 30, 2026 and December 31, 2025, include a non-interest-bearing payable totaling $45,000 and $45,000, respectively, that is due on demand and customer deposits totaling $1,613,768 and $1,774,016, respectively.

Accrued payroll and compensation liabilities consist of the following:

 SCHEDULE OF ACCRUED PAYROLL AND COMPENSATION LIABILITIES