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INCOME TAX - Reconciliation of Federal Statutory Income Tax Rate to the Effective Income Tax Rate (Details)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]    
Expected income tax benefit at the federal statutory rate 21.00% 21.00%
State and local taxes, net of federal benefit 10.60% 12.80%
Non-deductible items and other (0.50%) 0.00%
Prior year provision to return adjustments 0.00% 6.40%
Change in valuation allowance (31.10%) (40.20%)
Total 0.00% 0.00%