You have a bigger mess than we can help you with in this user forum. It seems you already know that refunds from any year earlier than 2021 have been forfeited, but you may not fully understand that if you owe tax due from any earlier year, no matter how long ago, it is owed with late filing penalties and interest.
Gambling losses do not just wipe out winnings dollar for dollar, although gamblers want to think that they do. Gambling winnings are taxable income, but losses are an itemized deduction, which have no effect on your tax due or refund unless your itemized deductions exceed your standard deduction.
You really need to seek local paid tax help to get this sorted out and become current with the IRS. Do you realize that if you have not been paying income tax you are also risking your future Social Security and Medicare benefits?
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
