INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The provision for income taxes for the years ended December 31, 2021 and December 31, 2020 consisted of the following:

	December 31, 2021		December 31, 2020
Current provision:
Federal	$	—	$	—
State	—		—
Total current provision	—		—
Deferred provision (benefit) for tax:
Federal - due to acquisition of intangibles	(5,748,105)		—
State	—		—
Total deferred provision (benefit) for tax	(5,748,105)		—
Total provision for tax	$	(5,748,105)	$	—

Schedule of Provision (Benefit) for Income Taxes and Effective Income Tax Rate Reconciliation

Reconciliation of the statutory federal income tax rates consist of the following :

	December 31, 2021		December 31, 2020
Federal statutory rate	(21.0)	%	(21.0)	%
Goodwill impairment	4.3	%	—	%
Change in valuation allowance	(1.6)	%	21.3	%
Other	(0.7)	%	(0.3)	%
Total	(19.0)	%	—	%

Schedule of Deferred Tax Assets

The Company’s total deferred income taxes at December 31, 2021 and 2020 consisted of the following:

	December 31, 2021		December 31, 2020
Asset retirement obligation	$	1,143,591	$	1,259,361
Mineral rights and properties, plant, and equipment	1,172,407		1,233,374
Mining exploration, development, claims, and permit costs	335,572		174,122
Lease liability	2,739,135		—
Net operating loss carryforward	41,897,036		40,316,072
Capital loss carryforward	—		655,780
Mark-to-market adjustments	3,697,424		—
Other	453,712		88,841
Total deferred tax asset	51,438,877		43,727,550
Valuation allowance	(43,102,265)		(43,579,484)
Net deferred tax assets	8,336,612		148,066
Deferred tax liabilities:
Right of use asset – leases	(2,739,135)		—
Mark-to market adjustments	—		(148,066)
Intangible assets	(5,597,477)		—
Total deferred tax liabilities	(8,336,612)		—
Net deferred tax assets and liabilities	$	—	$	148,066