[HELP] Waiting on $12k refund from 2024 taxes and now owe $21k for 2025

HELP! I was told I received a refund of $12k from 2024 back in MAY of 2025 and have been waiting for a refund since then. I just found out TODAY that I am supposed to be getting a letter in the mail that my taxes are under review for 2024 and I will likely need to file an amended return in addition to submitting evidence.

However I owe $21k in taxes for 2025, which is BS that I have to pay that AND they are going to hold my $12k refund for (what they said) can take up to 180 days.

What do I do here?! I called the Taxpayer Advocacy Service and they said they can't help me because my taxes are 'under review'. This isn't fair :( please advise!