If I got a CP2000 for a 1099k Paypal that I forgot to report. Do I just go back to my 2022 return and upload that 1099k and submit ammended return?

The 1099k says I had 200k of third party goods. However, It is related to gambling transactions. And my W/L was a loss on the year. So do I just report that and add in that same amount back to offset?