Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

For the years ended December 31, 2022 and 2021, income tax provision (benefit) related to continuing operations differ from the amounts computed by applying the statutory income tax rate of 21% to pre-tax loss as follows:

	2022			2021
U.S. federal provision (benefit)
At statutory rate	$	(7,497	)	$	(5,906	)
State taxes		(2,733	)		(3,887	)
Valuation allowance		8,581			9,154
Tax credits		(1,173	)		(767	)
Stock-based compensation		2,606			1,366
Permanent differences		216			40
Total	$	—		$	—

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets at December 31, 2022 and 2022 are shown below.

	2022			2021
Deferred tax assets:
Net operating losses	$	131,346		$	125,111
Research and development tax credits		18,122			16,670
Amortization		916			1,094
Lease liability		3,504			1,027
Stock based compensation		576			3,784
Other		378			254
Capitalized R&D		4,138			—
Fixed assets		10			—
Total gross deferred tax assets		158,990			147,940
Less: valuation allowance		(155,514	)		(146,933	)
Total deferred tax assets		3,476			1,007
Deferred tax liability:
Right-of-use assets		(3,476	)		(903	)
Fixed assets		—			(104	)
Total gross deferred tax liabilities		(3,476	)		(1,007	)
Net deferred tax assets	$	—		$	—

Schedule of Unrecognized Tax Benefits Roll Forward

The Company has the following activity relating to unrecognized tax benefits as of December 31, 2022 and 2021:

	2022		2021
Beginning balance	$	4,293	$	1,280
Gross increase - tax positions in prior periods		—	$	2,767
Gross decrease - tax positions in prior periods		—		—
Gross increase - tax position in current period		357	$	246
Settlements		—		—
Lapses in statutes of limitations		—		—
Ending balance	$	4,650	$	4,293