On your 2022 return, when you are asked for your mailing address (i.e. what goes at the top of the 1040), give the IRS your current address. This is in case the IRS needs to contact you.
But on forms like W-2 and 1099, just use what is on the form, i.e., your address from 2022.
As for dependents and the like, use the information that would have been valid in 2022.
As for will they take money out of your current W-2, it's hard to say, but they generally tend to treat different years as different (i.e., refund some money for this year, then send a separate letter taking money for another year).
But sometimes the timing is such that when they see that you owe some money, they happen to have some of your money in house (like for a refund), and so they take it from there instead of billing you separately. But, of course, if they do this, they will send you a letter saying that they did this.
The IRS asked you to file the 2021 return on the CP63. You should be able to reply to them that you had no income in 2021 and therefore did not file a return. Since they get copies of forms like W-2s and 1099s, they should know pretty quickly if this is true. Be sure to reply to the CP63 in the timeframe and to the address that they give you.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
