Will IRS check / audit your return for tax year filed more than 3 years ago?

I need to file a tax amendment for year 2022 for excess Roth IRA contribution withdraw I did in 2023.  That will be a small penalty of 6% for that year.

 

However, I feel that it is too much trouble to file an amendment for a very small amount compared to what I already paid.

(1) I am wondering if IRS will catch this small thing. 

(2) Can IRS still catch this after 3 years?  Is there any statue of limitation?