Although you can't enter anything on your 2021 tax return to account for the back taxes that are owed to you, since you have effectively a credit balance on your account with the IRS for that amount of money, you could not pay in taxes owed in for 2021 in the hopes that the IRS will apply your credits with the tax you owe and refund the balance.
This could be perilous, however, since the IRS could assess penalties for late payment of tax, as they would likely not allow the previous year credits as an excuse to not pay your current year tax liability.
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