Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Provision (Benefit) for Federal Income Taxes

The provision (benefit) for federal income taxes in 2019 and 2018 is as follows (in thousands):

	December 31,
	2019		2018
Current
Federal	$	—	$	—
State		—		—
		—		—
Deferred
Federal	$	—	$	—
State		—		—
Total deferred tax expense		—		—
Total income tax expense	$	—	$	—

Schedule of Income (Loss) Before Income Taxes Attributed to Geographic Locations

	December 31,
	2019			2018
United States	$	(18,218	)	$	(76,256	)
Foreign		(0	)		(77	)
Net loss before provision for income taxes	$	(18,218	)	$	(76,333	)

Summary of Statutory Federal Tax Rate to Income or Loss before Taxes

Income tax expense (benefit) in 2019 and 2018 differed from the amount expected by applying the statutory federal tax rate to the income or loss before taxes as summarized below:

	December 31,
	2019			2018
Federal tax benefit at statutory rate		21	%		21	%
Change in valuation allowance		(23	)%		103	%
Section 382 limitation		—			(109	)%
Other non-deductible expenses		(1	)%		(11	)%
Stock based compensation		(7	)%		(4	)
ASC 842 lease accounting		10	%		—
Total		0	%		0	%

Significant Components of Net Deferred Tax Assets

Significant components of the Company’s net deferred tax assets at December 31, 2019 and 2018 are as follows (in thousands):

	December 31,
	2019			2018
Net operating loss carry forwards	$	5,869		$	2,335
Research and development tax credits		90			168
Stock based compensation and other		5,099			5,263
Operating lease obligation		2,149			—
Total deferred tax assets		13,207			7,766
Less: Valuation allowance		(11,326	)		(7,032	)
Deferred tax liabilities		(55	)		(734	)
Operating lease right-of-use assets		(1,826	)		—
Net deferred tax assets	$	—		$	—

Reconciliation of Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	Amount
Balance at January 1, 2018	$	3,934
Gross increase/ (decrease) related to prior year tax positions		(3,934	)
Gross increase related to current year positions		72
Reductions to unrecognized tax benefits related to lapsing statute of limitations		—
Balance at December 31, 2018	$	72
Gross increase/ (decrease) related to prior year tax positions		(72	)
Gross increase related to current year positions		39
Reductions to unrecognized tax benefits related to lapsing statute of limitations		—
Balance at December 31, 2019	$	39