How to report Form 1099-INT received from IRS

I received Form 1099-INT from the IRS, and in the form, it is reported that I need to report this interest as income in my 2022 tax return.

I noticed that the amount reported in Form 1099-INT is exactly the correction the IRS made on my 2021 tax return, reported as "interest owed to the taxpayer".

What does this mean? 

How can I report Form 1099-INT on my 2022 tax return?

 

Thank you