Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

	Years Ended December 31,
	2020			2019
	(in thousands)
Current tax expense (benefit):
Federal	$	-		$	-
State		-			-
Total current tax expense	$	-		$	-
Deferred tax expense (benefit):
Federal	$	(8,952	)	$	(2,788	)
State		(291	)		-
Valuation allowance		9,243			2,788
Total deferred tax expense (benefit)	$	-		$	-

Schedule of deferred taxes

	Years Ended December 31,
	2020			2019
	(in thousands)
Deferred tax assets:
Federal net operating loss carryforwards	$	17,265		$	9,083
State net operating loss carryforwards		984			825
Operating lease obligation		1,009			1,209
R&D tax credit		481			-
Other		224			-
Property and equipment, net		29			-
Total deferred tax assets		19,992			11,117
Deferred tax liabilities:
Operating lease right of use asset, net		854			1,045
Intangible assets, net		70			90
Property and equipment, net		-			18
Other		-			139
Total deferred tax liabilities		924			1,292
Total net deferred tax assets (liabilities)		19,068			9,825
Less valuation allowance		(19,068	)		(9,825	)
Net deferred tax assets (liabilities)	$	-		$	-

Schedule of reconciliation of taxes at federal statutory rate to provision for income taxes

	Years Ended December 31,
	2020 as restated			2019
	(in thousands)
Provision at statutory rate of 21%	$	68,069		$	(2,964	)
Non-deductible convertible debt interest expense		227			152
Non-deductible gain related to warrant conversions		(76,293	)
State tax expense		(158	)
Stock options		54			15
Transaction costs		(2,947	)		-
Shares issued in connection with Commercial Matters Agreement (see Notes 4, 5, and 15)		2,100			-
Other		(102	)		9
R&D tax credit		(193	)		-
Change in valuation allowance		9,243			2,788
	$	-		$	-