If the excess is in the account as of 12/31/24, it will be part of your 2024 return, including any penalties that might apply.
One way to remove the excess contributions for prior years, is to simply take a regular distribution of the excess contributions. You can leave the earnings from the excess contributions in the account for now. And, removal of the excess contributions is not taxable, because you can always remove contributions from a Roth IRA tax-free.
Depending on how your investments have performed, it is possible that if the 6% penalty was calculated for every year, it would wipe out the rest of the earnings. Or, if you have earned more than 6% on average, there might be a little left over.
The statute of limitations is an interesting issue here. Normally, the statute of limitations is 3 years from the filing deadline, or 6 years in case of fraud or a misstatement of tax of more than 25%. So it is possible that the IRS can't reach back more than 6 years even if they wanted to. On the other hand, because your most recent returns are false (because they are tied to past returns that are false) that might open the door to go all the way back. I just don't know.
If you can't get legal advice before the end of the year, the most I would consider doing is a regular distribution of your excess contributions, leaving the earnings in the account while you work out what to do next. But, I would really hope you can get a full legal opinion before the end of the year.
