Taxpayer's only retirement account is a Roth IRA. Taxpayer turned $74$ years old in $2023,$ and has never taken any distributions form the Roth IRA.$$ Taxpayer did not complete Form $5329$ on $2021$ or $2022$ tax returns. Must the taxpayer file amended returns form $2021$ and $2022$ and pay a $50\%$ tax penalty on the amount that should have been distributed from his Roth IRA each year?