Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax expense computed at the statutory federal income tax rate to income taxes reflected in the consolidated financial statements is as follows:

	Year Ended December 31,
	2022			2021
Income tax computed at federal statutory tax rate		21.0	%		21.0	%
Permanent differences		(1.4	)%		(0.3	)%
State taxes, net of federal benefit		4.9	%		4.9	%
Research and development and other tax credits		4.4	%		4.7	%
Change in deferred tax asset valuation allowance		25.8	%		(30.4	)%
Loss of Attributes - IRC 382 Ownership Change		(54.7	)%
Other		—			0.1	%
		—	%		—	%

Schedule of Deferred Tax Assets and Liabilities

Net deferred tax assets as of December 31, 2022 and 2021 consist of the following (in thousands):

	December 31,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	25,154		$	46,462
Research and development credits		1,751			7,288
Stock-based compensation		1,295			848
Operating lease liabilities		583			382
Capitalized research & experimental expenditures		9,076			—
Deferred revenue		2,763			—
Other		474			73
Total gross deferred tax assets		41,096			55,053
Less: valuation allowance		(40,512	)		(54,697	)
Total deferred tax assets		584			356
Deferred tax liabilities:
Operating lease right-of-use assets		(584	)		(356	)
Total deferred tax liabilities		(584	)		(356	)
Net deferred taxes	$	—		$	—