Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Provision for (Benefit from) Income Taxes

The components of the provision for (benefit from) income taxes are as follows (in thousands):

	Years Ended December 31,
	2021			2020
Current:
Federal	$	—		$	(2,678	)
State		—			105
Foreign		—			—
Total current		—			(2,573	)
Deferred:
Federal		(125	)		(242	)
State		—			—
Foreign		—			—
Total deferred		(125	)		(242	)
Provision for (benefit from) income taxes	$	(125	)	$	(2,815	)

Schedule of (Provision for) Benefit from Income Taxes Differs from Federal Statutory Rate to the Loss Before Taxes

For the rate table below the (provision for) benefit from income taxes differ from the amount expected by applying the federal statutory rate to the loss before taxes as follows:

	Year Ended December 31,
	2021			2020
Federal statutory income tax rate		21.0	%		21.0	%
Other permanent differences		(1.9	)%		(0.5	)%
State income taxes		6.9	%		6.1	%
Federal benefit from NOL carryback		0.0	%		6.7	%
Change in valuation allowance		(24.8	)%		(25.8	)%
Change in fair value of redeemable convertible preferred stock tranche liability and TRDF liability		0.0	%		(0.5	)%
Stock-based compensation		(1.0	)%		0.1	%
Provision for income taxes		0.2	%		7.1	%

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences and carryforwards of the deferred tax assets are presented below (in thousands):

	December 31,
	2021			2020
Deferred Tax Assets:
Net operating loss carryforwards	$	67,675		$	51,796
Operating lease right-of-use asset liability		5,504			5,686
Deferred revenue		1,263			2,857
Stock-based compensation		1,726			1,750
Intangible assets		1,081			1,195
Fixed assets		196			—
Accruals and reserves		1,042			654
Research and development credit carryforwards		26			26
Gross deferred tax assets		78,513			63,964
Less: Valuation allowance		(73,163	)		(57,715	)
Deferred tax assets, net of valuation allowance		5,350			6,249
Deferred tax liabilities:
Fixed assets		—			—
Basis Difference IPR&D		—			(313	)
Operating lease right-of-use asset		(5,350	)		(6,061	)
Net deferred tax assets	$	—		$	(125	)

Schedule of Reconciliation of Unrecognized Tax Benefits

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

	Year Ended December 31,
	2021		2020
Balance at the beginning of the year	$	797	$	797
Adjustment based on tax positions related to current year		3,243		—
Balance at the end of the year	$	4,040	$	797