INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION STATUTORY FEDERAL INCOME TAX RATE

The following is a reconciliation of the statutory federal income tax rate applied to pre-tax net loss compared to the income taxes in the statement of operations as of December 31, 2022 and 2021.

	December 31, 2022			December 31, 2021
Income tax benefit at statutory U.S. federal rate	$	(4,816,424	)	$	(6,946,677	)
Permanent differences - equity based compensation		51,381			310,384
Income tax benefit attributable to U.S. states		(936,810	)		(965,708	)
Permanent difference - non-deductible compensation		-			765,339
Basis adjustments		-			70,544
Change in valuation allowance		5,701,853			6,766,118
	$	-		$	-

SCHEDULE OF DEFERRED TAX

Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following table sets forth deferred income tax assets and liabilities as of the date shown:

	December 31, 2022			December 31, 2021
Deferred tax assets:
Net operating losses	$	15,843,010		$	11,733,274
Intangible assets		99,566			85,758
Capitalized research and development expense		1,490,870			-
Equity based compensation		743,567			569,350
Warrants		156,851			156,851
Accrued compensation		1,467			33,147
Property and equipment		1,492			73,646
Lease liability		210,195			260,674
Other		113,487			93,268
Deferred tax assets		18,660,505			13,005,968
Deferred tax liabilities
ROU asset		(200,379	)		(247,695	)
Deferred tax liabilities		(200,379	)		(247,695	)
Valuation allowance		18,460,126			12,758,273
Net deferred tax asset/(liability)	$	-		$	-

SCHEDULE OF INCOME TAX EXAMINATION

The following table sets for the tax years subject to examination for the major jurisdictions where the Company conducts business as of December 31, 2022.

Federal	2016 to 2022
Georgia	2019 to 2022