The local IRS told me to add an amount onto line 24z....how do I do that?

[Cargomarlock]

Gave an ETSY business to a family member as of 1 Jan 2022. Now I have to amend it because the IRS said I didn't pay the taxes on ETSY in 2022. But I didn't own the account then and ETSY won't issue a 1099 to my son even tho he paid the taxes in 2022.