Even if you owe taxes and can’t pay, file a tax return. Or you’ll owe more.
Washington Post
In fiscal 2022, the IRS assessed nearly $23.8 billion in additional taxes for returns not filed on time.
Even if you cannot pay all of what you owe, at least file your return.
https://www.washingtonpost.com/business/2024/04/10/owe-taxes-file-tax-return/