INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Tax Taxes and Current Tax Expense (Benefit)

The income (loss) before income taxes and the related tax expense (benefit) is as follows:

	Year ended December 31,
(in thousands)	2022		2021
Income (loss) before income taxes:
Domestic	$	(23,472)	$	(69,196)
Foreign	279		(4,581)
Total loss before taxes	$	(23,193)	$	(73,777)
Current taxes:
Federal	$	—	$	(456)
State	13		8
Total current taxes	$	13	$	(448)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income taxes at the U.S. federal statutory rate to the provision for income taxes is as follows:

	Year ended December 31,
	2022		2021
Federal income tax provision at statutory rate	21.00	%	21.00	%
State income tax provision, net of federal benefit	(0.04)	%	(0.01)	%
Permanent differences	(1.52)	%	—	%
Change in valuation allowances	(19.49)	%	(20.27)	%
Other	—	%	(0.11)	%
Effective income tax rate	(0.05)	%	0.61	%

Schedule of deferred tax assets and liabilities

The significant components of the Company's deferred tax assets and liabilities are as follows:

	December 31,
(in thousands)	2022		2021
Deferred tax assets:
Net operating loss carry forward	$	72,903	$	73,259
Tax credit carryforwards	7,794		7,905
Section 174 expenses	3,529		—
Share based compensation	2,061		3,281
Accrued expenses and other	586		1,226
Total gross deferred tax assets	86,873		85,671
Less - valuation allowance	(86,873)		(85,555)
Total deferred tax assets, net of valuation allowance
Deferred tax liabilities:
Other	—		(40)
Right of use assets	—		(76)
Total gross deferred tax liabilities	—		(116)
Net deferred tax assets	$	—	$	—

Schedule of Unrecognized Tax Benefits Roll Forward

The following table summarizes the activity of the Company unrecognized tax benefits (in thousands):

Balance at January 1, 2021	$	3,083
Additions for prior year positions	—
Additions for current year positions	172
Reductions related to expiration of statute of limitations	(456)
Balance at December 31, 2021	$	2,799
Additions for prior year positions	—
Additions for current year positions	55
Reductions related to expiration of statute of limitations	—
Balance at December 31, 2022	$	2,854