If you were required to file a 2022 tax return and did not, the IRS will eventually contact you about. This will happen whether you file a 2023 tax return or not. You should not let the fact that you didn't file in 2022 stop you from filing your 2023 tax return. If you don't file your return on or before April 15tth, then file an extension. Keep in mind, the extension is only for the return. It is not an extension of time to pay any tax that may be due.