Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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):

	December 31,
	2023		2022
Current:
Federal	$	—	$	—
State		—		—
Foreign		—		—
Total current		—		—
Deferred:
Federal		—		—
State		—		—
Foreign		—		—
Total deferred		—		—
Provision for (benefit from) income taxes	$	—	$	—

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,
	2023			2022
Federal statutory income tax rate		21.0	%		21.0	%
Tax credits		—			(2.5	)%
State income taxes		(8.3	)%		8.5	%
Change in valuation allowance		(7.0	)%		(23.2	)%
162m limitation		—			(1.5	)%
Stock-based compensation		(2.7	)%		(2.3	)%
Goodwill Impairment		(2.9	)%		—
Other permanent differences		(0.1	)%		(0.2	)%
Provision for income taxes		(0.0	)%		(0.0	)%

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,
	2023			2022
Deferred Tax Assets:
Net operating loss carryforwards	$	65,601		$	68,499
Operating lease right-of-use asset liability		4,414			5,641
Deferred revenue		—			—
Stock-based compensation		2,285			1,846
Intangible assets		704			1,060
Fixed assets		768			574
Accruals and reserves		1,074			1,480
Sec 174 Capitalized R&D		27,871			15,803
Research and development credit carryforwards					26
Tax credits		28
Gross deferred tax assets		102,745			94,928
Less: Valuation allowance		(99,069	)		(89,490	)
Deferred tax assets, net of valuation allowance		3,676			5,439
Deferred tax liabilities:
Fixed assets		—			—
Basis Difference IPR&D		—			—
Operating lease right-of-use asset		(3,676	)		(5,439	)
Net deferred tax assets	$	—		$	—

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,
	2023		2022
Balance at the beginning of the year	$	9,759	$	4,040
Adjustment based on tax positions related to prior year		5		(2	)
Adjustment based on tax positions related to current year		8,698		5,721
Balance at the end of the year	$	18,462	$	9,759