Should i return the $1400 if IRS already owes me $

So i got the mail about the erroneous $1400 (from FY 21) a while ago. I have since left the US and don’t have access to mail, but I know people are getting levy threat mail recently. HISTORICALLY, the IRS owes me 3k for FICA/SS taxes for FY 22/23 (that my employer should have returned, but didn’t). HOWEVER I didn’t pursue the matter so i never submitted the amended return asking for FICA. Have any of y’all been in a similar situation? I have paid all my other taxes but i just wish the IRS would ying yang this one out cuz its their fault