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INCOME TAXES - Schedule of Effective Tax Rate Reconciliation (Details)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]    
Federal income tax benefit at statutory rate 21.00% 21.00%
State income taxes, net of federal benefit (2.59%) 2.28%
Permanent items (3.19%) (0.20%)
Research and development tax credits 10.74% 1.34%
Cumulative deferred adjustments 28.30% (12.46%)
Rate change (19.55%) 0.00%
Change in valuation allowance (37.35%) (11.91%)
Other (0.73%) (0.05%)
Effective income tax (benefit) expense rate (3.37%) 0.00%