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SUMMARY OF RECONCILIATION OF FEDERAL INCOME TAX RATE (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]    
U.S. Federal statutory income tax rate $ (4,821) $ (2,018)
State taxes (520) (89)
Permanent and other differences 3 52
Convertible promissory notes 151
Stock-based compensation 115 10
Research and development credits (392)
Change in valuation allowance 5,618 1,894
Total tax provision $ 3