INCOME TAXES (Tables)
 3 Months Ended
Mar. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of Provision for Income Taxes
The provision for income taxes for the years ended December 31, 2021 and December 31, 2020 consisted of the following:
December 31, 2021December 31, 2020
Current provision:
Federal$— $— 
State— — 
Total current provision— — 
Deferred provision (benefit) for tax:
Federal - due to acquisition of intangibles(5,748,105)— 
State— — 
Total deferred provision (benefit) for tax(5,748,105)— 
Total provision for tax$(5,748,105)$— 
Schedule of Provision (Benefit) for Income Taxes and Effective Income Tax Rate Reconciliation
Reconciliation of the statutory federal income tax rates consist of the following :
December 31, 2021December 31, 2020
Federal statutory rate(21.0)%(21.0)%
Goodwill impairment4.3 %— %
Change in valuation allowance(1.6)%21.3 %
Other(0.7)%(0.3)%
Total(19.0)%— %
Schedule of Deferred Tax Assets The Company’s total deferred income taxes at December 31, 2021 and 2020 consisted of the following:
December 31, 2021December 31, 2020
Asset retirement obligation$1,143,591 $1,259,361 
Mineral rights and properties, plant, and equipment1,172,407 1,233,374 
Mining exploration, development, claims, and permit costs335,572 174,122 
Lease liability2,739,135 — 
Net operating loss carryforward41,897,036 40,316,072 
Capital loss carryforward— 655,780 
Mark-to-market adjustments3,697,424 — 
Other453,712 88,841 
Total deferred tax asset51,438,877 43,727,550 
Valuation allowance(43,102,265)(43,579,484)
Net deferred tax assets8,336,612 148,066 
Deferred tax liabilities:
Right of use asset – leases (2,739,135)— 
Mark-to market adjustments— (148,066)
Intangible assets(5,597,477)— 
Total deferred tax liabilities(8,336,612)— 
Net deferred tax assets and liabilities $— $148,066