Interest cannot be abated but if penalties are abated then the interest on them will disappear.
You must have filed a tax return for at least three years prior to when you got a penalty if you were required to. You must be in good compliance, which means you can’t have received another penalty over the last three years.
personally i don't think you meet the IRS criteria, 2020 -, 2022 and maybe 2023 have not been filed. the 2020 refund would likely go against the 2021 liability. How do you plan to pay it off? If the IRS were to abate 2021penalty through the date you file, penalties will begin again for late payment unless you pay 100% of the amount due. you say nothing about 2022 or 2023 so if you owe there would be late filing and payment penalties over "the last 3 years". any refunds would be seized to apply to unpaid taxes for prior years.
you have nothing to lose by requesting abatement but the longer you wait, if denied, you'll get a to a point where the IRS will levy or seize whatever assets you have and/or garnish your wages.
