Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Statutory Federal Income Tax to Effective Tax

Reconciliation of the statutory federal income tax to the Company’s effective tax is as follows:

	December 31,
	2022			2021			2020
	(in thousands)
Income tax provision at statutory rate	$	(33,011	)	$	(33,128	)	$	(8,370	)
State income taxes, net of federal benefit		(3,280	)		(3,104	)		(826	)
Change in valuation allowance		22,731			37,792			8,720
Stock-based compensation		101			(716	)		(621	)
Convertible debt		9,556			—			—
Research and development tax credits		2,439			(1,210	)		(1,442	)
Change in fair value of warrants		10			21			326
Derivative liability and extinguishment of debt		—			—			545
Return-to-provision adjustments		318			308			1,261
Other		1,236			37			407
Total current income tax provision	$	100		$	—		$	—

Schedule of Tax Effects of Temporary Differences and Carryforwards of Significant Portions of Deferred Tax Assets

The tax effects of temporary differences and carryforwards that give rise to significant portions of deferred tax assets are as follows:

	December 31,
	2022			2021			2020
	(in thousands)
Deferred tax assets:
Net operating loss carryforwards	$	91,036		$	62,322		$	35,943
Research and development credits		3,077			5,120			3,910
Accruals and reserves		3,067			13,597			2,986
Lease liability		1,574			1,690			—
Stock-based compensation		2,559			565			589
Interest expense carryforward		60			—			—
Research and development capitalization		3,695			—			—
Total deferred tax assets		105,068			83,294			43,428
Valuation allowance		(102,957	)		(80,226	)		(42,435	)
Deferred tax assets after valuation allowance		2,111			3,068			993
Deferred tax liabilities:
Depreciation and amortization		(736	)		(1,429	)		(993	)
Right-of-use asset		(1,375	)		(1,639	)		—
Total deferred tax liabilities		(2,111	)		(3,068	)		(993	)
Net deferred tax assets	$	—		$	—		$	—

Schedule of Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:

	December 31,
	2022			2021		2020
	(in thousands)
Beginning balance	$	2,194		$	1,676	$	1,058
Increases (decreases) related to current year tax positions		(875	)		518		618
Ending balance	$	1,319		$	2,194	$	1,676