Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Taxes

For financial reporting purposes, loss before income taxes includes the following components:

	Years Ended December 31,
	2021			2020
United States	$	(19,601	)	$	(19,774	)
Foreign		—			—
Total	$	(19,601	)	$	(19,774	)

Schedule of Provision for Income Taxes

The provision for income taxes for the years ended December 31, 2021 and 2020 consisted of the following:

	Year Ended December 31,
	2021		2020
Current income tax expense (benefit)
Federal	$	—	$	—
State		—		—
Foreign		—		—
Total current		—		—
Deferred income tax (benefit)
Federal		—		—
State		—		—
Foreign		—		—
Total deferred		—		—
Total provision	$	—	$	—

Schedule of Reconciliation of Income Tax Provision Computed using U.S. Statutory Federal Income Tax Rate

A reconciliation of the income tax provision computed using the U.S. statutory federal income tax rate compared to the income tax provision included in the statements of operations is as follows:

	Year Ended December 31,
	2021			2020
Tax at U.S. statutory rate on income before income    taxes	$	(4,116	)	$	(4,153	)
Change in valuation allowance		3,930			1,573
State taxes		(684	)		(210	)
Section 162(m)		310			—
Stock-based compensation		559			68
(Income)/Loss taxable in period under the separate    return method		—			2,719
Other		1			3
Total	$	—		$	—

Schedule of Components of Net Deferred Tax Assets and Liabilities

The significant components of the Company’s net deferred tax assets and liabilities are as follows:

	Year Ended December 31,
	2021			2020
Deferred tax assets:
Net operating loss carryforwards	$	4,417		$	496
Intangible assets		6,287			6,541
Stock-based compensation		1,675			1,886
Other		639			170
Total deferred tax assets		13,018			9,093
Valuation allowance		(13,014	)		(9,084	)
Total deferred tax assets, net of valuation allowance		4			9
Deferred tax liabilities:
Other		(4	)		(9	)
Total deferred tax liabilities		(4	)		(9	)
Net deferred tax assets	$	—		$	—

Schedule of Reconciliation of Unrecognized Tax Benefits

A reconciliation of the Company’s unrecognized tax benefits, excluding accrued interest and penalties, is as follows:

	Year Ended December 31,
	2021		2020
Balance at the beginning of the year	$	—	$	2,255
Decreases related to prior year tax positions		—		—
Increases related to tax positions from prior fiscal years		—		—
Increases related to tax positions taken during current    fiscal year		—		—
Decreases related to the Spin-Off		—		(2,255	)
Balance at the end of the year	$	—	$	—