Roth IRA Excess Contribution – Literally impossible to resolve

Hello, so I submitted two 5329 forms. One for 2023 and one for 2024. The reason I overcontributed is because I used money from university scholarships, so I listed $3633 as my overcontribution on my 2023 form. This would result in $218 in penalties for 2023 and $0 for 2024 since I carried over the excess into that year's earned income.

The issue is I've sent these forms in and the IRS says that they can't do anything about it because I don't have a tax return for 2023 (I made such a small amount it was not necessary to file). I do have one for 2024. I also reached out to the Taxpayer Advocate Service and they said I'm not eligible for assistance.

For 2025, I had an accountant do my taxes since I wanted to figure this out and get it sorted, but he said that there was nothing else I could do other than those 5329 forms.

What can I do?! Feels like I'm stuck paying penalties every passing year. Please let me know, thanks in advance.