"... not calculate, or list the additional taxes owed"

Don't calculate, or pay the penalty.  It's much easier to have them forgive it, than it is to pay it & find someone to write a refund check.  Again, in the past the IRA has been 'very' lenient.

The *additional tax* is on the 2023 return, when the distribution is actually received.  If that means more tax/higher bracket, it's irrelevant.