INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

INCOME TAXES

Schedule of Components of Income Tax Expense (Benefit)

	Years Ended
	December 31,
	2020		2019
INCOME TAX PROVISION (BENEFIT):
Current
Federal	$	—	$	—
State, net of federal benefit		—		—
Valuation Allowance		—		—
Total current		—		—
Deferred:
Federal		(15,379)		(11,658)
State, net of federal benefit		2,657		(5,239)
Valuation Allowance		12,722		16,897
Total deferred		—		—
Total income tax provision (benefit)	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

	Twelve Months Ended
	December 31,
	2020				2019
	$		%		$		%
Federal income tax provision (benefit) at statutory rate	$	(15,379)	21.0	%	$	(11,742)	21.0	%
State tax expense net of federal tax benefit		(1,841)	2.5	%		(5,239)	9.4	%
Nondeductible expenses		—	—	%		84	(0.1)	%
Return-to-provision adjustments		4,498	(6.1)			—	—	%
Change in valuation allowance		12,722	(17.4)	%		16,897	(30.3)	%
Income tax provision (benefit)	$	—	—	%	$	—	0.0	%

Schedule of Deferred Tax Assets and Liabilities

	Twelve Months Ended
	December 31,
	2020		2019
DEFERRED TAX ASSETS, NET
Net operating loss carryforward	$	187,153	$	177,012
Accruals		21,340		18,759
Total deferred tax assets	$	208,493	$	195,771
Valuation allowance		(208,493)		(195,771)
Net deferred tax assets	$	—	$	—