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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Components of Income/(Loss) Before Income Tax Provision (Benefit)

The components of income/(loss) from continuing operations before income tax provision (benefit) as of December 31, 2020 and 2019 are as follows (in thousands):

		2020				2019
U.S.		$	(8,241	)		$	(3,439	)
Foreign			—				403
		$	(8,241	)		$	(3,036	)

Reconciliation of Total Income Tax Provision

A reconciliation of the total income tax provision tax rate to the statutory federal income tax rates of 21% for the years ended December 31, 2020 and 2019, respectively, is as follows:

		2020				2019
Income tax expense (benefit) at federal statutory rate			(21.0	)%			(21.0	)%
Change in valuation allowance			23.6	%			23.0	%
Income tax expense (benefit) at state statutory rate			(8.9	)%			(12.2	)%
Stock compensation			6.9	%			13.7	%
Mark to market adjustment			(6.1	)%			(24.0	)%
NOLs expiring and adjustments to NOL			6.0	%			19.2	%
Research credit			(1.1	)%			(1.8	)%
Return to provision			1.0	%			3.1	%
Change in state rate			(0.5	)%			(1.3	)%
Permanent interest adjustments			—				1.1	%
Other, net			0.1	%			0.2	%
			0.0	%			0.0	%

Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of our deferred tax assets and deferred tax liabilities as of December 31, 2020 and 2019 are as follows (in thousands):

		2020				2019
Deferred tax assets:
Allowances and reserves		$	—			$	6
Accrued expenses			128				283
Stock based compensation			168				657
Net operating loss carryforwards			95,114				92,659
Income tax credit carryforwards			8,756				8,749
Property and equipment, principally due to differences in    depreciation			16				95
Intangible assets			556				370
Other, net			182				217
			104,920				103,036
Valuation allowance			(104,742	)			(102,822	)
Total deferred tax assets, net of allowance			178				214
Deferred tax liabilities:
Other			(178	)			(214	)
Total deferred tax liability			(178	)			(214	)
Net deferred tax assets (liability)		$	—			$	—

Unrecognized Tax Benefits Activity

Following is a tabular reconciliation of the unrecognized tax benefits activity during the years ended December 31, 2020 and 2019 (in thousands):

		2020				2019
Unrecognized Tax Benefits – Beginning		$	2,234			$	2,216
Gross decreases – tax positions in prior period			(44	)			(18	)
Gross increase – current-period tax positions			33				36
Unrecognized Tax Benefits – Ending		$	2,223			$	2,234

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