You cannot add back taxes owed on the tax return.
The IRS knows you have taxes owed and if you file your 2022 tax return with a tax refund, the IRS will seize the refund and apply it to the taxes owed including any penalties and interest. If there any remaining refund the IRS will send you the refund. If the refund did not satisfy the debt then the IRS will send you a bill in the mail.
